0001866782 2026-01-01 2026-06-30 0001866782 2026-06-30 0001866782 2025-12-31 0001866782 2025-01-01 2025-06-30 0001866782 ifrs-full:IssuedCapitalMember 2024-12-31 0001866782 cdro:OtherReserveMember 2024-12-31 0001866782 cdro:SharesPremiumMember 2024-12-31 0001866782 cdro:NetIncomeLossMember 2024-12-31 0001866782 ifrs-full:RetainedEarningsMember 2024-12-31 0001866782 ifrs-full:AccumulatedOtherComprehensiveIncomeMember 2024-12-31 0001866782 cdro:TotalMember 2024-12-31 0001866782 ifrs-full:NoncontrollingInterestsMember 2024-12-31 0001866782 2024-12-31 0001866782 ifrs-full:IssuedCapitalMember 2025-12-31 0001866782 cdro:OtherReserveMember 2025-12-31 0001866782 cdro:SharesPremiumMember 2025-12-31 0001866782 cdro:NetIncomeLossMember 2025-12-31 0001866782 ifrs-full:RetainedEarningsMember 2025-12-31 0001866782 ifrs-full:AccumulatedOtherComprehensiveIncomeMember 2025-12-31 0001866782 cdro:TotalMember 2025-12-31 0001866782 ifrs-full:NoncontrollingInterestsMember 2025-12-31 0001866782 ifrs-full:IssuedCapitalMember 2025-01-01 2025-06-30 0001866782 cdro:OtherReserveMember 2025-01-01 2025-06-30 0001866782 cdro:SharesPremiumMember 2025-01-01 2025-06-30 0001866782 cdro:NetIncomeLossMember 2025-01-01 2025-06-30 0001866782 ifrs-full:RetainedEarningsMember 2025-01-01 2025-06-30 0001866782 ifrs-full:AccumulatedOtherComprehensiveIncomeMember 2025-01-01 2025-06-30 0001866782 cdro:TotalMember 2025-01-01 2025-06-30 0001866782 ifrs-full:NoncontrollingInterestsMember 2025-01-01 2025-06-30 0001866782 ifrs-full:IssuedCapitalMember 2026-01-01 2026-06-30 0001866782 cdro:OtherReserveMember 2026-01-01 2026-06-30 0001866782 cdro:SharesPremiumMember 2026-01-01 2026-06-30 0001866782 cdro:NetIncomeLossMember 2026-01-01 2026-06-30 0001866782 ifrs-full:RetainedEarningsMember 2026-01-01 2026-06-30 0001866782 ifrs-full:AccumulatedOtherComprehensiveIncomeMember 2026-01-01 2026-06-30 0001866782 cdro:TotalMember 2026-01-01 2026-06-30 0001866782 ifrs-full:NoncontrollingInterestsMember 2026-01-01 2026-06-30 0001866782 ifrs-full:IssuedCapitalMember 2025-06-30 0001866782 cdro:OtherReserveMember 2025-06-30 0001866782 cdro:SharesPremiumMember 2025-06-30 0001866782 cdro:NetIncomeLossMember 2025-06-30 0001866782 ifrs-full:RetainedEarningsMember 2025-06-30 0001866782 ifrs-full:AccumulatedOtherComprehensiveIncomeMember 2025-06-30 0001866782 cdro:TotalMember 2025-06-30 0001866782 ifrs-full:NoncontrollingInterestsMember 2025-06-30 0001866782 2025-06-30 0001866782 ifrs-full:IssuedCapitalMember 2026-06-30 0001866782 cdro:OtherReserveMember 2026-06-30 0001866782 cdro:SharesPremiumMember 2026-06-30 0001866782 cdro:NetIncomeLossMember 2026-06-30 0001866782 ifrs-full:RetainedEarningsMember 2026-06-30 0001866782 ifrs-full:AccumulatedOtherComprehensiveIncomeMember 2026-06-30 0001866782 cdro:TotalMember 2026-06-30 0001866782 ifrs-full:NoncontrollingInterestsMember 2026-06-30 0001866782 cdro:CodereOnlineLuxembourgSAMember 2026-01-01 2026-06-30 0001866782 cdro:CodereOnlineLuxembourgSAMember 2024-06-30 0001866782 cdro:CodereOnlineUSCorpMember 2026-01-01 2026-06-30 0001866782 cdro:CodereOnlineUSCorpMember 2024-06-30 0001866782 cdro:ServiciosdeJuegoOnlineSAUMember 2026-01-01 2026-06-30 0001866782 cdro:ServiciosdeJuegoOnlineSAUMember 2024-06-30 0001866782 cdro:CodereOnlineSAUMember 2026-01-01 2026-06-30 0001866782 cdro:CodereOnlineSAUMember 2024-06-30 0001866782 cdro:CodereOnlineColombiaSASMember 2026-01-01 2026-06-30 0001866782 cdro:CodereOnlineColombiaSASMember 2024-06-30 0001866782 cdro:OperatingManagementServicesPanamaSAMember 2026-01-01 2026-06-30 0001866782 cdro:OperatingManagementServicesPanamaSAMember 2024-06-30 0001866782 cdro:LIFOAenPMember 2026-01-01 2026-06-30 0001866782 cdro:LIFOAenPMember 2024-06-30 0001866782 cdro:CodereOnlineMexicoSAdeCVMember 2026-01-01 2026-06-30 0001866782 cdro:CodereOnlineMexicoSAdeCVMember 2024-06-30 0001866782 cdro:CodereOnlineArgentinaSAMember 2026-01-01 2026-06-30 0001866782 cdro:CodereOnlineArgentinaSAMember 2024-06-30 0001866782 cdro:CodereIsraelMarketingSupportServicesLTDMember 2026-01-01 2026-06-30 0001866782 cdro:CodereIsraelMarketingSupportServicesLTDMember 2024-06-30 0001866782 cdro:AmendmentsOneMember 2026-01-01 2026-06-30 0001866782 cdro:AmendmentsThreeMember 2026-01-01 2026-06-30 0001866782 cdro:SpainMember 2026-01-01 2026-06-30 0001866782 cdro:MexicoMember 2026-01-01 2026-06-30 0001866782 cdro:OtherOperationsMember 2026-01-01 2026-06-30 0001866782 cdro:TotalCodereOnlineMember 2026-01-01 2026-06-30 0001866782 cdro:SpainMember 2025-01-01 2025-06-30 0001866782 cdro:MexicoMember 2025-01-01 2025-06-30 0001866782 cdro:OtherOperationsMember 2025-01-01 2025-06-30 0001866782 cdro:TotalCodereOnlineMember 2025-01-01 2025-06-30 0001866782 cdro:SpainMember 2026-06-30 0001866782 cdro:MexicoMember 2026-06-30 0001866782 cdro:OtherOperationsMember 2026-06-30 0001866782 cdro:SupportingMember 2026-06-30 0001866782 cdro:EliminationsMember 2026-06-30 0001866782 cdro:TotalCodereOnlineMember 2026-06-30 0001866782 cdro:SpainMember 2025-12-31 0001866782 cdro:MexicoMember 2025-12-31 0001866782 cdro:OtherOperationsMember 2025-12-31 0001866782 cdro:SupportingMember 2025-12-31 0001866782 cdro:EliminationsMember 2025-12-31 0001866782 cdro:TotalCodereOnlineMember 2025-12-31 0001866782 cdro:RightOfUseAssetMember 2025-12-31 0001866782 cdro:RightOfUseAssetMember 2026-01-01 2026-06-30 0001866782 cdro:RightOfUseAssetMember 2026-06-30 0001866782 cdro:TotalRightOfUseAssetMember 2025-12-31 0001866782 cdro:TotalRightOfUseAssetMember 2026-01-01 2026-06-30 0001866782 cdro:TotalRightOfUseAssetMember 2026-06-30 0001866782 cdro:RightOfUseAssetMember 2024-12-31 0001866782 cdro:RightOfUseAssetMember 2025-01-01 2025-12-31 0001866782 cdro:TotalRightOfUseAssetMember 2024-12-31 0001866782 cdro:TotalRightOfUseAssetMember 2025-01-01 2025-12-31 0001866782 2025-01-01 2025-12-31 0001866782 cdro:AmortizedCostDebtInstrumentsMember 2026-06-30 0001866782 ifrs-full:CarryingAmountMember 2026-06-30 0001866782 cdro:FairValueMember 2026-06-30 0001866782 cdro:AmortizedCostDebtInstrumentsMember 2025-12-31 0001866782 ifrs-full:CarryingAmountMember 2025-12-31 0001866782 cdro:FairValueMember 2025-12-31 0001866782 cdro:RetailSportBettingTerminalsMember 2026-06-30 0001866782 cdro:RetailSportBettingTerminalsMember 2025-12-31 0001866782 cdro:EURMember 2026-06-30 0001866782 cdro:EURMember 2025-12-31 0001866782 cdro:ILSMember 2026-06-30 0001866782 cdro:ILSMember 2025-12-31 0001866782 cdro:ARSMember 2026-06-30 0001866782 cdro:ARSMember 2025-12-31 0001866782 cdro:USDMember 2026-06-30 0001866782 cdro:USDMember 2025-12-31 0001866782 cdro:MXNMember 2026-06-30 0001866782 cdro:MXNMember 2025-12-31 0001866782 cdro:COPMember 2026-06-30 0001866782 cdro:COPMember 2025-12-31 0001866782 2024-01-04 0001866782 2024-12-24 0001866782 cdro:AmortizedCostMember 2026-06-30 0001866782 cdro:CarryingAmountsMember 2026-06-30 0001866782 cdro:FairValueMember 2026-06-30 0001866782 cdro:AmortizedCostMember 2025-12-31 0001866782 cdro:CarryingAmountsMember 2025-12-31 0001866782 cdro:FairValueMember 2025-12-31 0001866782 cdro:PayableWithRelatedPartiesMember 2025-12-31 0001866782 cdro:PayableWithRelatedPartiesMember 2026-01-01 2026-06-30 0001866782 cdro:PayableWithRelatedPartiesMember 2026-06-30 0001866782 cdro:OtherBorrowingsMember 2026-01-01 2026-06-30 0001866782 cdro:PayableWithRelatedPartiesMember 2024-12-31 0001866782 cdro:PayableWithRelatedPartiesMember 2025-01-01 2025-12-31 0001866782 cdro:OtherBorrowingsMember 2025-01-01 2025-12-31 0001866782 cdro:SEJOMember 2026-06-30 0001866782 cdro:SEJOMember 2025-12-31 0001866782 cdro:LIFOAenPMexicoMember 2026-06-30 0001866782 cdro:LIFOAenPMexicoMember 2025-12-31 0001866782 cdro:CodereOnlineColombiaMember 2026-06-30 0001866782 cdro:CodereOnlineColombiaMember 2025-12-31 0001866782 cdro:CodereOnlineLuxembourgMember 2026-06-30 0001866782 cdro:CodereOnlineLuxembourgMember 2025-12-31 0001866782 cdro:OnlineSportsBettingMember 2026-01-01 2026-06-30 0001866782 cdro:OnlineSportsBettingMember 2025-01-01 2025-06-30 0001866782 cdro:OnlineCasinoWageringMember 2026-01-01 2026-06-30 0001866782 cdro:OnlineCasinoWageringMember 2025-01-01 2025-06-30 0001866782 cdro:OthersMember 2026-01-01 2026-06-30 0001866782 cdro:OthersMember 2025-01-01 2025-06-30 0001866782 cdro:SpainMember 2026-01-01 2026-06-30 0001866782 cdro:SpainMember 2025-01-01 2025-06-30 0001866782 cdro:MexicoMember 2026-01-01 2026-06-30 0001866782 cdro:MexicoMember 2025-01-01 2025-06-30 0001866782 cdro:OthersMember 2026-01-01 2026-06-30 0001866782 cdro:OthersMember 2025-01-01 2025-06-30 0001866782 cdro:CodereApuestasEspanaSAMember 2026-01-01 2026-06-30 0001866782 cdro:CodereNewcoSAUMember 2026-01-01 2026-06-30 0001866782 cdro:CodereApuestasGaliciaSLMember 2026-01-01 2026-06-30 0001866782 cdro:OtherRetailCompaniesMember 2026-01-01 2026-06-30 0001866782 cdro:LatamRetailCompaniesMember 2026-01-01 2026-06-30 0001866782 cdro:TotalMember 2026-01-01 2026-06-30 0001866782 cdro:CodereNewcoSAUMember 2026-06-30 0001866782 cdro:CodereApuestasEspanaSLMember 2026-06-30 0001866782 cdro:OtherRetailCompaniesMember 2026-06-30 0001866782 cdro:OtherLatamRetailCompaniesMember 2026-06-30 0001866782 cdro:TotalMember 2026-06-30 0001866782 cdro:CodereApuestasEspanaSAMember 2025-01-01 2025-06-30 0001866782 cdro:CodereNewcoSAUMember 2025-01-01 2025-06-30 0001866782 cdro:CodereApuestasGaliciaSLMember 2025-01-01 2025-06-30 0001866782 cdro:OtherRetailCompaniesMember 2025-01-01 2025-06-30 0001866782 cdro:LatamRetailCompaniesMember 2025-01-01 2025-06-30 0001866782 cdro:TotalMember 2025-01-01 2025-06-30 0001866782 cdro:CodereNewcoSAUMember 2025-12-31 0001866782 cdro:CodereOperadoradeApuestasSLOACOMember 2025-12-31 0001866782 cdro:CodereApuestasEspanaSLMember 2025-12-31 0001866782 cdro:OtherRetailCompaniesMember 2025-12-31 0001866782 cdro:LatamRetailCompaniesMember 2025-12-31 0001866782 cdro:TotalMember 2025-12-31 0001866782 ifrs-full:ShareOptionsMember 2025-12-31 0001866782 cdro:RestrictedSharesMember 2025-12-31 0001866782 cdro:DeferredPaymentsRightMember 2025-12-31 0001866782 ifrs-full:ShareOptionsMember 2026-01-01 2026-06-30 0001866782 cdro:RestrictedSharesMember 2026-01-01 2026-06-30 0001866782 cdro:DeferredPaymentsRightMember 2026-01-01 2026-06-30 0001866782 ifrs-full:ShareOptionsMember 2026-06-30 0001866782 cdro:RestrictedSharesMember 2026-06-30 0001866782 cdro:DeferredPaymentsRightMember 2026-06-30 0001866782 ifrs-full:ShareOptionsMember 2024-12-31 0001866782 cdro:RestrictedSharesMember 2024-12-31 0001866782 cdro:DeferredPaymentsRightMember 2024-12-31 0001866782 ifrs-full:ShareOptionsMember 2025-01-01 2025-12-31 0001866782 cdro:RestrictedSharesMember 2025-01-01 2025-12-31 0001866782 cdro:DeferredPaymentsRightMember 2025-01-01 2025-12-31 0001866782 cdro:MinimumsMember 2026-01-01 2026-06-30 0001866782 cdro:MaximumsMember 2026-01-01 2026-06-30 iso4217:EUR shares iso4217:EUR shares pure 6-K 2026 001-41107 Codere Online Luxembourg, S.A. 7 rue Robert Stümper L-2557 Luxembourg Luxembourg false --12-31 Codere Online Luxembourg, S.A. Q2 2026 0001866782

2026-06-30

14067000

13378000

426000

417000

1786000

2021000

11855000

10940000

84468000

67483000

11792000

7841000

10142000

9659000

62534000

49983000

98535000

80861000

38339000

28698000

38185000

28546000

154000

152000

2874000

2880000

1588000

1615000

1286000

1265000

57322000

49283000

290000

504000

2901000 1808000

54131000

46971000

98535000

80861000

124711000

105330000

17259000

8691000

358000

315000

-101802000

-93317000

119419000

102323000

5292000

3007000

-1581000 4883000 1581000 -4883000

6873000

-1876000

1288000 1270000 5585000 -3146000

-5583000

3147000

2000

1000

0.123 -0.069 0.123 -0.069

5585000

-3146000

-1840000

605000

-1840000 605000

-1840000

605000

3745000

-2541000

3743000 -2542000 2000 1000

45491000

26479000

106920000

3908000

-150836000

-7891000

24071000

149000

24220000

-3147000

1000

-3146000

605000

-3147000 605000 -2542000 1000 -2541000 -3908000 3908000 150000 -150000

642000

-480000 -480000 -480000

45641000

25849000

106920000

-3147000

-147570000

-7286000

20407000

150000

20557000

45641000

29998000

106920000

1292000

-146928000

-8377000

28546000

152000

28698000

5583000

2000

5585000

-1840000

5583000 -1840000 3743000 2000 3745000 -1292000 1292000 220000 -220000 -326000 -326000 -326000 6222000 6222000 6222000

45861000

35674000

106920000

5583000

-145636000

-10217000

38185000

154000

38339000

-6873000 1876000 4999000 4718000 358000 315000 6222000 -480000 61000 3263000 2697000 189000 27000 -1099000 -1884000 137000 144000 -93000 -96000

6752000

6155000

-4296000

9469000

11048000

-3314000

-1905000 -1082000

16719000

7915000

70000

24000

-70000

-24000

-303000 -221000 642000 326000 93000 96000

-722000

-959000

15927000

6932000

49983000 40307000

-3376000

-2114000

62534000 45125000 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: left">1.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">BACKGROUND</td> </tr> </table> On June 4, 2021, Codere Online Luxembourg, S.A. (the “Company” or “Parent” and, together with its subsidiaries, “Codere Online”), was incorporated and registered in Luxembourg as a public limited company (société anonyme) under the laws of Luxembourg with its registered office at 7, rue Robert Stumper, L-2557 Luxembourg, Grand Duchy of Luxembourg and has been registered with the Luxembourg trade and companies register (Registre de commerce et des sociétés, Luxembourg) under the number B255798. Codere Online is comprised of the former online gambling operations of its majority shareholder Codere Group Topco, S.A. and its subsidiaries (“Codere Group”) in Spain, Mexico, Colombia, Panama, and Argentina focused on online gambling and other online services. Codere Group controls Codere Online through its operating Spanish Holdco, Codere Newco, S.A.U. (“CNEW”), which holds 65.9% of the ordinary shares of the Company. Codere Group is a leading international gaming operator that operates slot machines, bingo seats and sports betting terminals in Latin America (Argentina, Colombia, Mexico, Panama and Uruguay), Spain and Italy, across various gaming venues, including gaming halls, arcades, bars, sports betting shops and horse racetracks. Codere Online’s perimeter consists of 8 operating and supporting entities (Spain, United States, Mexico, Colombia, Panama, Israel and Argentina) and 2 holding companies (Spain and Luxembourg). <table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--DisclosureOfEntityTableTextBlock_pn3n3_zOuiBhkj7b6e" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BACKGROUND (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Schedule of Entity</td> <td> </td> <td style="vertical-align: bottom; text-align: center"> </td> <td> </td> <td style="vertical-align: bottom; text-align: center"> </td> <td> </td> <td style="vertical-align: bottom; text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: left">Entity</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Entity Type</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Ownership</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Location</td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 40%; text-align: left">Codere Online Luxembourg S.A.</td> <td style="width: 1%"> </td> <td style="vertical-align: bottom; width: 18%; text-align: center">Holding Company</td> <td style="width: 2%"> </td> <td style="vertical-align: bottom; width: 18%; text-align: center"><span id="xdx_904_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_c20240630__ifrs-full--BusinessCombinationsAxis__custom--CodereOnlineLuxembourgSAMember_zreB69DLhZHb" title="Ownership percentage">100%</td> <td style="width: 2%"> </td> <td style="vertical-align: bottom; width: 18%; text-align: center">Luxembourg</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Codere Online U.S. Corp.</td> <td> </td> <td style="vertical-align: bottom; text-align: center">Supporting Entity</td> <td> </td> <td style="vertical-align: bottom; text-align: center">100%</td> <td> </td> <td style="vertical-align: bottom; text-align: center">United States</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Servicios de Juego Online S.A.U. (SEJO)</td> <td> </td> <td style="vertical-align: bottom; text-align: center">Holding Company</td> <td> </td> <td style="vertical-align: bottom; text-align: center"><span id="xdx_902_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_c20240630__ifrs-full--BusinessCombinationsAxis__custom--ServiciosdeJuegoOnlineSAUMember_za9DPM1KzPR6" title="Ownership percentage">100%</td> <td> </td> <td style="vertical-align: bottom; text-align: center">Spain</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Codere Online S.A.U.</td> <td> </td> <td style="vertical-align: bottom; text-align: center">Operating Entity</td> <td> </td> <td style="vertical-align: bottom; text-align: center">100%</td> <td> </td> <td style="vertical-align: bottom; text-align: center">Spain</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Codere Online Colombia S.A.S</td> <td> </td> <td style="vertical-align: bottom; text-align: center">Operating Entity</td> <td> </td> <td style="vertical-align: bottom; text-align: center"><span id="xdx_90B_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_c20240630__ifrs-full--BusinessCombinationsAxis__custom--CodereOnlineColombiaSASMember_zDOSyG1OlLr2" title="Ownership percentage">100%</td> <td> </td> <td style="vertical-align: bottom; text-align: center">Colombia</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Operating Management Services Panama S.A.</td> <td> </td> <td style="vertical-align: bottom; text-align: center">Operating Entity</td> <td> </td> <td style="vertical-align: bottom; text-align: center"><span id="xdx_90E_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_c20240630__ifrs-full--BusinessCombinationsAxis__custom--OperatingManagementServicesPanamaSAMember_zZMZieyHT2bb" title="Ownership percentage">100%</td> <td> </td> <td style="vertical-align: bottom; text-align: center">Panama</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">LIFO AenP</td> <td> </td> <td style="vertical-align: bottom; text-align: center">Operating Entity</td> <td> </td> <td style="vertical-align: bottom; text-align: center">99.99%</td> <td> </td> <td style="vertical-align: bottom; text-align: center">Mexico</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Codere Online Mexico S.A. de C.V.</td> <td> </td> <td style="vertical-align: bottom; text-align: center">Supporting Entity</td> <td> </td> <td style="vertical-align: bottom; text-align: center"><span id="xdx_90E_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_c20240630__ifrs-full--BusinessCombinationsAxis__custom--CodereOnlineMexicoSAdeCVMember_zveTmRUZHTrb" title="Ownership percentage">100%</td> <td> </td> <td style="vertical-align: bottom; text-align: center">Mexico</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Codere Online Argentina, S.A.</td> <td> </td> <td style="vertical-align: bottom; text-align: center">Operating Entity</td> <td> </td> <td style="vertical-align: bottom; text-align: center"><span id="xdx_904_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_c20240630__ifrs-full--BusinessCombinationsAxis__custom--CodereOnlineArgentinaSAMember_zesRYhDMfaSb" title="Ownership percentage">95%</td> <td> </td> <td style="vertical-align: bottom; text-align: center">Argentina</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Codere Israel Marketing Support Services LTD.</td> <td> </td> <td style="vertical-align: bottom; text-align: center">Supporting Entity</td> <td> </td> <td style="vertical-align: bottom; text-align: center"><span id="xdx_90F_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_c20240630__ifrs-full--BusinessCombinationsAxis__custom--CodereIsraelMarketingSupportServicesLTDMember_zr6MuTeay7mg" title="Ownership percentage">100%</td> <td> </td> <td style="vertical-align: bottom; text-align: center">Israel</td> <td> </td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--DisclosureOfEntityTableTextBlock_pn3n3_zOuiBhkj7b6e" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BACKGROUND (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Schedule of Entity</td> <td> </td> <td style="vertical-align: bottom; text-align: center"> </td> <td> </td> <td style="vertical-align: bottom; text-align: center"> </td> <td> </td> <td style="vertical-align: bottom; text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: left">Entity</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Entity Type</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Ownership</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Location</td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 40%; text-align: left">Codere Online Luxembourg S.A.</td> <td style="width: 1%"> </td> <td style="vertical-align: bottom; width: 18%; text-align: center">Holding Company</td> <td style="width: 2%"> </td> <td style="vertical-align: bottom; width: 18%; text-align: center"><span id="xdx_904_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_c20240630__ifrs-full--BusinessCombinationsAxis__custom--CodereOnlineLuxembourgSAMember_zreB69DLhZHb" title="Ownership percentage">100%</td> <td style="width: 2%"> </td> <td style="vertical-align: bottom; width: 18%; text-align: center">Luxembourg</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Codere Online U.S. Corp.</td> <td> </td> <td style="vertical-align: bottom; text-align: center">Supporting Entity</td> <td> </td> <td style="vertical-align: bottom; text-align: center">100%</td> <td> </td> <td style="vertical-align: bottom; text-align: center">United States</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Servicios de Juego Online S.A.U. (SEJO)</td> <td> </td> <td style="vertical-align: bottom; text-align: center">Holding Company</td> <td> </td> <td style="vertical-align: bottom; text-align: center"><span id="xdx_902_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_c20240630__ifrs-full--BusinessCombinationsAxis__custom--ServiciosdeJuegoOnlineSAUMember_za9DPM1KzPR6" title="Ownership percentage">100%</td> <td> </td> <td style="vertical-align: bottom; text-align: center">Spain</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Codere Online S.A.U.</td> <td> </td> <td style="vertical-align: bottom; text-align: center">Operating Entity</td> <td> </td> <td style="vertical-align: bottom; text-align: center">100%</td> <td> </td> <td style="vertical-align: bottom; text-align: center">Spain</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Codere Online Colombia S.A.S</td> <td> </td> <td style="vertical-align: bottom; text-align: center">Operating Entity</td> <td> </td> <td style="vertical-align: bottom; text-align: center"><span id="xdx_90B_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_c20240630__ifrs-full--BusinessCombinationsAxis__custom--CodereOnlineColombiaSASMember_zDOSyG1OlLr2" title="Ownership percentage">100%</td> <td> </td> <td style="vertical-align: bottom; text-align: center">Colombia</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Operating Management Services Panama S.A.</td> <td> </td> <td style="vertical-align: bottom; text-align: center">Operating Entity</td> <td> </td> <td style="vertical-align: bottom; text-align: center"><span id="xdx_90E_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_c20240630__ifrs-full--BusinessCombinationsAxis__custom--OperatingManagementServicesPanamaSAMember_zZMZieyHT2bb" title="Ownership percentage">100%</td> <td> </td> <td style="vertical-align: bottom; text-align: center">Panama</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">LIFO AenP</td> <td> </td> <td style="vertical-align: bottom; text-align: center">Operating Entity</td> <td> </td> <td style="vertical-align: bottom; text-align: center">99.99%</td> <td> </td> <td style="vertical-align: bottom; text-align: center">Mexico</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Codere Online Mexico S.A. de C.V.</td> <td> </td> <td style="vertical-align: bottom; text-align: center">Supporting Entity</td> <td> </td> <td style="vertical-align: bottom; text-align: center"><span id="xdx_90E_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_c20240630__ifrs-full--BusinessCombinationsAxis__custom--CodereOnlineMexicoSAdeCVMember_zveTmRUZHTrb" title="Ownership percentage">100%</td> <td> </td> <td style="vertical-align: bottom; text-align: center">Mexico</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Codere Online Argentina, S.A.</td> <td> </td> <td style="vertical-align: bottom; text-align: center">Operating Entity</td> <td> </td> <td style="vertical-align: bottom; text-align: center"><span id="xdx_904_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_c20240630__ifrs-full--BusinessCombinationsAxis__custom--CodereOnlineArgentinaSAMember_zesRYhDMfaSb" title="Ownership percentage">95%</td> <td> </td> <td style="vertical-align: bottom; text-align: center">Argentina</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Codere Israel Marketing Support Services LTD.</td> <td> </td> <td style="vertical-align: bottom; text-align: center">Supporting Entity</td> <td> </td> <td style="vertical-align: bottom; text-align: center"><span id="xdx_90F_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_c20240630__ifrs-full--BusinessCombinationsAxis__custom--CodereIsraelMarketingSupportServicesLTDMember_zr6MuTeay7mg" title="Ownership percentage">100%</td> <td> </td> <td style="vertical-align: bottom; text-align: center">Israel</td> <td> </td></tr> </table> Holding Company

Luxembourg Supporting Entity

United States Holding Company

Spain Operating Entity

Colombia Operating Entity

Panama Operating Entity

0.9999

Mexico Supporting Entity

Mexico Operating Entity

0.95

Argentina Supporting Entity

Israel

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 0.25in">2. </td> <td style="text-align: justify">BASIS OF PRESENTATION OF THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</td> </tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="width: 0.3in; text-align: left">a)</td> <td style="text-align: justify">Basis of presentation and comparison of information</td> </tr> </table> The accompanying Unaudited Interim Condensed Consolidated Financial Statements as of and for the six months ended June 30, 2026 and 2025 (the “Unaudited Interim Condensed Consolidated Financial Statements”), have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”) and pursuant to the interpretations issued by Interpretation Committee of the IASB (“IFRIC”). According to IAS 34, interim financial reporting is intended to bring the contents of the last Consolidated Financial Statements up to date, emphasizing any new activities, events or circumstances that occurred during the six months ended June 30, 2026 but without duplicating the information previously published in the Consolidated Financial Statements. Therefore, in order to properly understand the information included in the accompanying Unaudited Interim Condensed Consolidated Financial Statements, they must be read together with the Company’s Consolidated Financial Statements as of December 31, 2025. Certain related-party balances previously included within “Other borrowings” are now presented within “Payables with Related Parties”, consistent with their operating nature. These balances amounted to €2,901 thousand as of June 30, 2026, and €1,808 thousand as of December 31, 2025. The related cash flows are now presented within operating rather than financing activities. These presentation changes have no impact on total liabilities, equity, profit or loss, or the net change in cash and cash equivalents. The Unaudited Interim Condensed Consolidated Financial Statements of Codere Online were approved on September 29, 2026. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td> <td style="width: 0.3in; text-align: left">a.1.)</td> <td style="text-align: justify">Changes in perimeter</td> </tr> </table> The perimeter of Codere Online consists of 8 operating and supporting entities (Spain, United States, Mexico, Colombia, Panama, Israel and Argentina) and 2 holding companies (Spain and Luxembourg) as described in Note 1. Codere Online Operator Ltd., which was previously included in the consolidation perimeter, was liquidated on August 28, 2024, and has therefore been excluded from the consolidation perimeter. The liquidation was finalized on May 25, 2025. Additionally, for the six-month period ended June 30, 2026, Codere Online Argentina S.A. Unión Transitoria has not been consolidated, following the execution of a transfer agreement on September 25, 2025, pursuant to which Codere Online agreed to transfer its 98% ownership interest in the Temporary Union Contract to Cela, S.A. and Vital, S.A. (a company within Cela, S.A.’s group of companies), including its rights and obligations with respect to the online gaming license and all relevant third-party agreements. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td> <td style="width: 0.3in; text-align: left">a.2.)</td> <td style="text-align: justify">Accounting estimates and judgments</td> </tr> </table> The preparation of these Unaudited Interim Condensed Consolidated Financial Statements requires that management make some judgments, estimates and assumptions that affect the application of accounting policies and the balances of assets, liabilities, income and expenses. The estimates and related assumptions are based on historical experience and other factors that are understood as reasonable under the circumstances. Actual results may differ from these estimates. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in"></td> <td style="width: 0.3in; text-align: left">b)</td> <td style="text-align: justify">Accounting policies</td> </tr> </table> The accounting policies used in the preparation of these Unaudited Interim Condensed Consolidated Financial Statements are the same as those applied in the Consolidated Financial Statements as of and for the year ended December 31, 2025. New IFRS, IFRIC and amendments to IFRS not effective as of June 30, 2026 As of the approval date of the Unaudited Interim Condensed Consolidated Financial Statements, the following standards, amendments and interpretations had been published by the IASB, but their application was not mandatory for the six month period ended June 30, 2026: <table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfConsolidatedFinancialStatementsTableTextBlock_pn3n3_zTN35CWyO6O7" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF PRESENTATION OF THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left">Schedule of Consolidated Financial Statements</td> <td> </td> <td style="text-align: justify"> </td> <td> </td> <td style="vertical-align: top; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 38%; text-align: center">Standards, amendments and interpretations</td> <td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center">Description</td> <td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 19%; text-align: center">Mandatory application for financial years starting on or after:</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">IFRS 18 Presentation and Disclosure in Financial Statements</td> <td> </td> <td style="text-align: justify"><span id="xdx_902_ecustom--StandardsAndAmendmentsDescription_c20260101__20260630__ifrs-full--TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis__custom--AmendmentsOneMember_zXPXP7oMATXb" title="Standards and Amendments, description">IFRS 18 will replace IAS 1 Presentation of financial statements, introducing new requirements that will help to achieve comparability of the financial performance of similar entities and provide more relevant information and transparency to users. Even though IFRS 18 will not impact the recognition or measurement of items in the financial statements, its impacts on presentation and disclosure are expected to be pervasive, in particular those related to the statement of financial performance and providing management-defined performance measures within the financial statements.</td> <td> </td> <td style="vertical-align: top; text-align: center"><span id="xdx_908_ecustom--AnnualPeriodsDates_c20260101__20260630__ifrs-full--TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis__custom--AmendmentsOneMember_z55kNo7mhVGk" title="Annual periods dates">January 1, 2027</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left"> </td> <td> </td> <td style="text-align: justify"> </td> <td> </td> <td style="vertical-align: top; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Translation to a Hyperinflationary Presentation Currency Amendments to IAS 21</td> <td> </td> <td style="text-align: justify"><span id="xdx_900_ecustom--StandardsAndAmendmentsDescription_c20260101__20260630__ifrs-full--TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis__custom--AmendmentsThreeMember_zxbElI5Lkwc8" title="Standards and Amendments, description">Issued in November 2025, Translation to a Hyperinflationary Presentation Currency amends IAS 21 The Effects of Changes in Foreign Exchange Rates to introduce translation requirements for entities translating their financial statements, or the results and financial position of a foreign operation, from a functional currency that is the currency of a non hyperinflationary economy to a presentation currency that is the currency of a hyperinflationary economy.</td> <td> </td> <td style="vertical-align: top; text-align: center"><span id="xdx_907_ecustom--AnnualPeriodsDates_c20260101__20260630__ifrs-full--TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis__custom--AmendmentsThreeMember_z5DBhSgBkP16" title="Annual periods dates">January 1, 2027</td></tr> </table> Codere Online estimates that no standards, amendments and interpretations in the preceding table will have a significant impact on the recognition or measurement of its underlying transactions in the initial period of application. However, Codere Online is currently assessing the implications of applying IFRS 18 on Codere Online’s Unaudited Interim Condensed Consolidated Financial Statements. Based on the work performed to date, Codere Online does not expect IFRS 18 to affect the recognition or measurement of its underlying transactions or, consequently, its reported net result. However, the Standard is expected to significantly affect presentation and disclosure of Codere Online’s financial performance, particularly the classification of income and expenses within the operating, investing and financing categories, the presentation of the new required subtotals in the consolidated statement of profit or loss, and the disclosures relating to management-defined performance measures. Codere Online is also assessing the related implications for the statement of cash flows, the aggregation and disaggregation of financial information and the presentation of comparative information. This assessment remains ongoing and will be further developed ahead of the Standard’s mandatory application for annual reporting periods beginning on or after January 1, 2027.

2901000 1808000 <table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfConsolidatedFinancialStatementsTableTextBlock_pn3n3_zTN35CWyO6O7" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - BASIS OF PRESENTATION OF THE UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left">Schedule of Consolidated Financial Statements</td> <td> </td> <td style="text-align: justify"> </td> <td> </td> <td style="vertical-align: top; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 38%; text-align: center">Standards, amendments and interpretations</td> <td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center">Description</td> <td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 19%; text-align: center">Mandatory application for financial years starting on or after:</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">IFRS 18 Presentation and Disclosure in Financial Statements</td> <td> </td> <td style="text-align: justify"><span id="xdx_902_ecustom--StandardsAndAmendmentsDescription_c20260101__20260630__ifrs-full--TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis__custom--AmendmentsOneMember_zXPXP7oMATXb" title="Standards and Amendments, description">IFRS 18 will replace IAS 1 Presentation of financial statements, introducing new requirements that will help to achieve comparability of the financial performance of similar entities and provide more relevant information and transparency to users. Even though IFRS 18 will not impact the recognition or measurement of items in the financial statements, its impacts on presentation and disclosure are expected to be pervasive, in particular those related to the statement of financial performance and providing management-defined performance measures within the financial statements.</td> <td> </td> <td style="vertical-align: top; text-align: center"><span id="xdx_908_ecustom--AnnualPeriodsDates_c20260101__20260630__ifrs-full--TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis__custom--AmendmentsOneMember_z55kNo7mhVGk" title="Annual periods dates">January 1, 2027</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left"> </td> <td> </td> <td style="text-align: justify"> </td> <td> </td> <td style="vertical-align: top; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; vertical-align: top; text-align: left">Translation to a Hyperinflationary Presentation Currency Amendments to IAS 21</td> <td> </td> <td style="text-align: justify"><span id="xdx_900_ecustom--StandardsAndAmendmentsDescription_c20260101__20260630__ifrs-full--TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis__custom--AmendmentsThreeMember_zxbElI5Lkwc8" title="Standards and Amendments, description">Issued in November 2025, Translation to a Hyperinflationary Presentation Currency amends IAS 21 The Effects of Changes in Foreign Exchange Rates to introduce translation requirements for entities translating their financial statements, or the results and financial position of a foreign operation, from a functional currency that is the currency of a non hyperinflationary economy to a presentation currency that is the currency of a hyperinflationary economy.</td> <td> </td> <td style="vertical-align: top; text-align: center"><span id="xdx_907_ecustom--AnnualPeriodsDates_c20260101__20260630__ifrs-full--TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis__custom--AmendmentsThreeMember_z5DBhSgBkP16" title="Annual periods dates">January 1, 2027</td></tr> </table> IFRS 18 will replace IAS 1 Presentation of financial statements, introducing new requirements that will help to achieve comparability of the financial performance of similar entities and provide more relevant information and transparency to users. Even though IFRS 18 will not impact the recognition or measurement of items in the financial statements, its impacts on presentation and disclosure are expected to be pervasive, in particular those related to the statement of financial performance and providing management-defined performance measures within the financial statements. January 1, 2027 Issued in November 2025, Translation to a Hyperinflationary Presentation Currency amends IAS 21 The Effects of Changes in Foreign Exchange Rates to introduce translation requirements for entities translating their financial statements, or the results and financial position of a foreign operation, from a functional currency that is the currency of a non hyperinflationary economy to a presentation currency that is the currency of a hyperinflationary economy. January 1, 2027

<p id="xdx_806_eifrs-full--InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory_zAm8JUAbLoj8" style="font: 10pt Times New Roman, Times, Serif; margin: 0"> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: left">3.</td> <td style="text-align: justify">SEGMENT INFORMATION</td> </tr> </table> Under IFRS 8 (Segment Information), operating segments are reported in a manner consistent with the internal reporting provided to the Chief Operating Decision Maker (“CODM”) which, in the case of Codere Online, is the Chief Executive Officer (“CEO”). The CODM is responsible for allocating resources and assessing performance of the business. For management purposes, Codere Online’s operating segments are formed by Codere Online’s business in Spain, Mexico, Colombia, Panama and Argentina. The CEO primarily measures the performance of Codere Online’s operating segments based on revenue and EBITDA. EBITDA is the measure of segment profit or loss used by the CODM to assess segment performance and allocate resources. EBITDA is is calculated as net income/(loss), after adding back income tax benefit/(expense), net financial results, depreciation and amortization. Codere Online will report financial information, both internally and externally, based on the organizational structure approved by its CEO. Thus, the reportable segments for these Unaudited Interim Condensed Consolidated Financial Statements consist of Codere Online’s operations in Spain and Mexico. Colombia, Panama and Argentina are grouped under “Other Operations”. Codere Israel Marketing Support Services LTD and Codere Online Luxemburg, S.A., Codere Online U.S. Corp., and Servicios de Juego Online S.A.U. have been grouped and reported under “Supporting”. The entities that have been aggregated under “Other operations” and “Supporting” have been grouped in accordance with guidance allowed under IFRS 8, Operating Segments. Based on both IFRS 8:BC30 and the diagram included in the implementation guidance accompanying IFRS 8, if two or more components of a business meet the aggregation criteria, they may be combined for external reporting purposes into a single operating segment, notwithstanding that they may individually exceed the quantitative thresholds. Additionally, the entities aggregated in the “Other operations” and “Supporting” segments all meet the following conditions: (i) aggregation is consistent with the core principle of IFRS 8, (ii) the segments have similar economic characteristics, (iii) the segments are similar in the nature of the products and services offered, (iv) the segments are similar in the nature of their production processes, (v) the segments are similar in the type or class of customer for their products and services, (vi) the segments have similar methods used to distribute their products and provide their services and (vii) the segments have a similar nature of their regulatory environment. The segments referred to above include the information related to the online business provided in each country. Inter-segment transactions are carried out on an arm’s length basis and are included in the “Eliminations” column. Information relating to other Codere Online companies not specifically included in these segments is reported under “Other Operations”. The following tables provide a reconciliation of the segment performance measure (EBITDA) to the profit/(loss) before tax for the six months ended June 30, 2026 and 2025: <table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--ScheduleOfCondensedIncomeStatement_pn3n3_zLVgFNmPlM55" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT INFORMATION (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Schedule of Condensed Income Statements</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_496_20260101__20260630__ifrs-full--SegmentsAxis__custom--SpainMember_zIq4OTtj2rd7" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_497_20260101__20260630__ifrs-full--SegmentsAxis__custom--MexicoMember_zBcxYgzZRwH4" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_495_20260101__20260630__ifrs-full--SegmentsAxis__custom--OtherOperationsMember_zUFZ7uPfTyi2" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_497_20260101__20260630__ifrs-full--SegmentsAxis__custom--TotalCodereOnlineMember_zZDcJ2ddx10k" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: left">06/30/2026</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Spain</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Mexico</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Other Operations</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Totals</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eifrs-full--Revenue_zOqSoMimytk8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; width: 52%; font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.125in">Revenue</td> <td style="padding-bottom: 1pt; width: 1%; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; font-weight: bold; text-align: right">53,132</td> <td style="padding-bottom: 1pt; width: 1%; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; width: 1%; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; font-weight: bold; text-align: right">62,215</td> <td style="padding-bottom: 1pt; width: 1%; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; width: 1%; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; font-weight: bold; text-align: right">9,364</td> <td style="padding-bottom: 1pt; width: 1%; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; width: 1%; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; font-weight: bold; text-align: right">124,711</td> <td style="padding-bottom: 1pt; width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--OtherExpenseByNature_iN_di_zjwj1TQ156w3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Personnel expenses</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(1,649</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(1,496</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(600</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(3,745</td> <td style="text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--OtherOperatingExpenses_iN_di_zuGFxvXWBs9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left; text-indent: -0.125in; padding-left: 0.125in">Other operating expenses</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(44,685</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(62,486</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(8,845</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(116,016</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40B_ecustom--Ebitda_iN_di_znEG5FFEBdL4" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.125in">EBITDA</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">6,798</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(1,767</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(81</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">4,950</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--ReconcilingItems_iB_zpUWX6N2gQL" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic; text-align: left; text-indent: -0.125in; padding-left: 0.125in">Reconciling items:</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--OtherEbitda_zSSA6KCDodV3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Other EBITDA</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">700</td> <td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--DepreciationAndAmortisationExpense_iN_di_zvpbdqprttEg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Depreciation and amortization</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(358</td> <td style="text-align: left">)</td></tr> <tr id="xdx_405_eifrs-full--FinanceIncomeCost_iN_di_zsAuekjRtXUl" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left; text-indent: -0.125in; padding-left: 0.125in">Net financial results</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">1,581</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--ProfitLossBeforeTax_iN_di_z3NLxeCVGvNd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.125in">CONSOLIDATED NET INCOME BEFORE TAX</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">6,873</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49F_20250101__20250630__ifrs-full--SegmentsAxis__custom--SpainMember_zNfKZvaCZyK9" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_499_20250101__20250630__ifrs-full--SegmentsAxis__custom--MexicoMember_zbasLDqWsMp8" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_491_20250101__20250630__ifrs-full--SegmentsAxis__custom--OtherOperationsMember_zPDOiYAipgr2" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49A_20250101__20250630__ifrs-full--SegmentsAxis__custom--TotalCodereOnlineMember_zOvtjUGjWco1" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: left">06/30/2025</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Spain</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Mexico</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Other Operations</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Totals</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eifrs-full--Revenue_z26UWeTycNR8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; width: 52%; font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.125in">Revenue</td> <td style="padding-bottom: 1pt; width: 1%; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; font-weight: bold; text-align: right">44,017</td> <td style="padding-bottom: 1pt; width: 1%; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; width: 1%; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; font-weight: bold; text-align: right">53,837</td> <td style="padding-bottom: 1pt; width: 1%; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; width: 1%; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; font-weight: bold; text-align: right">7,476</td> <td style="padding-bottom: 1pt; width: 1%; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; width: 1%; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; font-weight: bold; text-align: right">105,330</td> <td style="padding-bottom: 1pt; width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--OtherExpenseByNature_iN_di_zCuhROXJDYA5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Personnel expenses</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(1,216</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(984</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(507</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(2,707</td> <td style="text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--OtherOperatingExpenses_iN_di_zOt2SRiuuKod" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left; text-indent: -0.125in; padding-left: 0.125in">Other operating expenses</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(35,373</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(53,725</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(7,498</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(96,596</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40B_ecustom--Ebitda_iN_di_zMuT1phvyMEa" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.125in">EBITDA</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">7,428</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(872</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(529</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">6,027</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--ReconcilingItems_iB_zidjFzAmbMcl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic; text-align: left; text-indent: -0.125in; padding-left: 0.125in">Reconciling items:</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--OtherEbitda_z7j53qjM9cz5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Other EBITDA</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(2,705</td> <td style="text-align: left">)</td></tr> <tr id="xdx_409_eifrs-full--DepreciationAndAmortisationExpense_iN_di_zoBgaZFq61De" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Depreciation and amortization</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(315</td> <td style="text-align: left">)</td></tr> <tr id="xdx_405_eifrs-full--FinanceIncomeCost_iN_di_z6pqkEAs59ki" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left; text-indent: -0.125in; padding-left: 0.125in">Net financial results</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(4,883</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_402_eifrs-full--ProfitLossBeforeTax_iN_di_zJBx7IH0ut02" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.125in">CONSOLIDATED NET LOSS BEFORE TAX</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(1,876</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td></tr> </table> The following tables break down certain information presented in the Unaudited Interim Condensed Consolidated Statement of financial position as of June 30, 2026 and in the consolidated statement of financial position as of December 31, 2025. <table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleOfCondensedBalanceSheet_pn3n3_zARXFNSYG3J1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT INFORMATION (Details 1)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Schedule of Financial Position</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_498_20260630__ifrs-full--SegmentsAxis__custom--SpainMember_zm04jlVBf8qe" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49C_20260630__ifrs-full--SegmentsAxis__custom--MexicoMember_zVzY364nflK8" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49D_20260630__ifrs-full--SegmentsAxis__custom--OtherOperationsMember_zOp3fSeeTMq7" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49B_20260630__ifrs-full--SegmentsAxis__custom--SupportingMember_zMo88rK8r8U8" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_492_20260630__ifrs-full--SegmentsAxis__custom--EliminationsMember_zpufMNe6iw76" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49A_20260630__ifrs-full--SegmentsAxis__custom--TotalCodereOnlineMember_z6BFck0QRyT3" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">06/30/2026</td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Spain</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Mexico</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Other Operations</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Supporting</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Eliminations</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Totals</td> <td style="padding-bottom: 1pt"> </td> </tr> <tr id="xdx_406_eifrs-full--NoncurrentAssets_iI_zjxBYhoA69Ng" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in; width: 28%">NON-CURRENT ASSETS</td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">581</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">27</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">408</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">232,908</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">(219,857</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">14,067</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_403_eifrs-full--CurrentAssets_iI_zLC4nQB3J2z4" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">CURRENT ASSETS</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">77,962</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">21,463</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">16,360</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">118,268</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(149,585</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">84,468</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_405_eifrs-full--TradeAndOtherCurrentReceivables_iI_zfEitYV9sV1c" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Trade receivables and other current assets</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">13,811</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">9,707</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,864</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">47,918</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(61,508</td> <td style="text-align: left; white-space: nowrap">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">11,792</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_403_eifrs-full--CurrentFinancialAssets_iI_zgJmtWhRzKzk" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Current financial assets</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">36,432</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">3,122</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">3,552</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">55,082</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(88,046</td> <td style="text-align: left; white-space: nowrap">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">10,142</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_409_eifrs-full--CashAndCashEquivalents_iI_zSZKQkGzxd86" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Cash and cash equivalents</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">27,719</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">8,634</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">10,944</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">15,268</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(31</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">62,534</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_407_eifrs-full--Assets_iI_zsImpuGiI1tk" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">TOTAL ASSETS</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">78,543</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">21,490</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">16,768</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">351,176</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(369,442</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">98,535</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_404_eifrs-full--Equity_iI_zSHoKyarxlN7" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">EQUITY</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">54,512</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(21,657</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(13,522</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">239,131</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(220,125</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">38,339</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_401_eifrs-full--NoncurrentLiabilities_iI_zgkPhZ5bQcq2" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">NON-CURRENT LIABILITIES</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">150</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">0</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">258</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">1,288</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">1,178</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">2,874</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_40D_eifrs-full--CurrentLiabilities_iI_zXnlBDCKwPm2" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">CURRENT LIABILITIES</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">23,881</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">43,147</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">30,032</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">110,757</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(150,495</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">57,322</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_401_eifrs-full--CurrentLeaseLiabilities_iI_zPfhVJSKve2e" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Current lease liabilities</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">53</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">-</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">25</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,388</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(1,176</td> <td style="text-align: left; white-space: nowrap">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">290</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_40F_ecustom--PayablesWithRelatedParties_iI_zlHR6JDcX8h1" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Payables with Related Parties</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">5,022</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">8,038</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">12,248</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">65,269</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(87,676</td> <td style="text-align: left; white-space: nowrap">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">2,901</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_407_eifrs-full--TradeAndOtherCurrentPayables_iI_zKKvAUi7M06f" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Trade payables and other current liabilities</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">18,806</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">35,109</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">17,759</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">44,100</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(61,643</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">54,131</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_402_eifrs-full--EquityAndLiabilities_iI_zuUk742nmmQk" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">TOTAL EQUITY AND LIABILITIES</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">78,543</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">21,490</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">16,768</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">351,176</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(369,442</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">98,535</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT INFORMATION (Details)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_497_20251231__ifrs-full--SegmentsAxis__custom--SpainMember_zlAvsDAbIKJj" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_496_20251231__ifrs-full--SegmentsAxis__custom--MexicoMember_zflvOChRn5ck" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_492_20251231__ifrs-full--SegmentsAxis__custom--OtherOperationsMember_zVPWiDJmXmZ3" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_498_20251231__ifrs-full--SegmentsAxis__custom--SupportingMember_zu0RpYSppgrd" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_490_20251231__ifrs-full--SegmentsAxis__custom--EliminationsMember_zWBQDCGP71L" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_494_20251231__ifrs-full--SegmentsAxis__custom--TotalCodereOnlineMember_zrFMntv5pDec" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">12/31/2025</td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Spain</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Mexico</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Other Operations</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Supporting</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Eliminations</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Totals</td> <td style="padding-bottom: 1pt"> </td> </tr> <tr id="xdx_402_eifrs-full--NoncurrentAssets_iI_zdSkGzsfCXve" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in; width: 28%">NON-CURRENT ASSETS</td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">611</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">16</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">378</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">226,009</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">(213,636</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">13,378</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_408_eifrs-full--CurrentAssets_iI_zeY54r7BK4rg" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">CURRENT ASSETS</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">69,684</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">22,285</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">10,118</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">114,179</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(148,783</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">67,483</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_404_eifrs-full--TradeAndOtherCurrentReceivables_iI_zVt4TLCAocQf" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Trade receivables and other current assets</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">13,157</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">4,731</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(1,442</td> <td style="text-align: left; white-space: nowrap">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">52,878</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(61,483</td> <td style="text-align: left; white-space: nowrap">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">7,841</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_40E_eifrs-full--CurrentFinancialAssets_iI_zxZkj56BCco9" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Current financial assets</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">40,157</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">3,511</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">2,572</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">50,689</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(87,270</td> <td style="text-align: left; white-space: nowrap">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">9,659</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_408_eifrs-full--CashAndCashEquivalents_iI_z4ZuqImkuNJf" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Cash and cash equivalents</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">16,370</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">14,043</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">8,988</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">10,612</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(30</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">49,983</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_409_eifrs-full--Assets_iI_zEjjPtmgx0q4" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">TOTAL ASSETS</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">70,295</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">22,301</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">10,496</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">340,188</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(362,419</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">80,861</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_406_eifrs-full--Equity_iI_zvRkRHwF8jRe" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">EQUITY</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">47,023</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(19,669</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(12,943</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">228,193</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(213,906</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">28,698</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_401_eifrs-full--NoncurrentLiabilities_iI_zao96gcTmYqa" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">NON-CURRENT LIABILITIES</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">151</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">-</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">229</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">1,268</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">1,232</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">2,880</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_40D_eifrs-full--CurrentLiabilities_iI_zTjhEZQIgdH4" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">CURRENT LIABILITIES</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">23,121</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">41,970</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">23,210</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">110,727</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(149,745</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">49,283</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_406_eifrs-full--CurrentLeaseLiabilities_iI_z4uSeTzXgmG1" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Current lease liabilities</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">104</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">-</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">44</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,588</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(1,232</td> <td style="text-align: left; white-space: nowrap">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">504</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_404_ecustom--PayablesWithRelatedParties_iI_ziNn5dIUMsz1" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Payables with Related Parties</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">4,048</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">5,074</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">11,225</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">71,496</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(90,035</td> <td style="text-align: left; white-space: nowrap">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,808</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_402_eifrs-full--TradeAndOtherCurrentPayables_iI_zwPIRDlAQob8" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Trade payables and other current liabilities</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">18,969</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">36,896</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">11,941</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">37,643</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(58,478</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">46,971</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_402_eifrs-full--EquityAndLiabilities_iI_zWJ73RCYl1Q6" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">TOTAL EQUITY AND LIABILITIES</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">70,295</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">22,301</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">10,496</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">340,188</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(362,419</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">80,861</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--ScheduleOfCondensedIncomeStatement_pn3n3_zLVgFNmPlM55" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT INFORMATION (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Schedule of Condensed Income Statements</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_496_20260101__20260630__ifrs-full--SegmentsAxis__custom--SpainMember_zIq4OTtj2rd7" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_497_20260101__20260630__ifrs-full--SegmentsAxis__custom--MexicoMember_zBcxYgzZRwH4" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_495_20260101__20260630__ifrs-full--SegmentsAxis__custom--OtherOperationsMember_zUFZ7uPfTyi2" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_497_20260101__20260630__ifrs-full--SegmentsAxis__custom--TotalCodereOnlineMember_zZDcJ2ddx10k" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: left">06/30/2026</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Spain</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Mexico</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Other Operations</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Totals</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eifrs-full--Revenue_zOqSoMimytk8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; width: 52%; font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.125in">Revenue</td> <td style="padding-bottom: 1pt; width: 1%; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; font-weight: bold; text-align: right">53,132</td> <td style="padding-bottom: 1pt; width: 1%; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; width: 1%; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; font-weight: bold; text-align: right">62,215</td> <td style="padding-bottom: 1pt; width: 1%; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; width: 1%; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; font-weight: bold; text-align: right">9,364</td> <td style="padding-bottom: 1pt; width: 1%; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; width: 1%; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; font-weight: bold; text-align: right">124,711</td> <td style="padding-bottom: 1pt; width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--OtherExpenseByNature_iN_di_zjwj1TQ156w3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Personnel expenses</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(1,649</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(1,496</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(600</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(3,745</td> <td style="text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--OtherOperatingExpenses_iN_di_zuGFxvXWBs9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left; text-indent: -0.125in; padding-left: 0.125in">Other operating expenses</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(44,685</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(62,486</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(8,845</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(116,016</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40B_ecustom--Ebitda_iN_di_znEG5FFEBdL4" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.125in">EBITDA</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">6,798</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(1,767</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(81</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">4,950</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--ReconcilingItems_iB_zpUWX6N2gQL" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic; text-align: left; text-indent: -0.125in; padding-left: 0.125in">Reconciling items:</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--OtherEbitda_zSSA6KCDodV3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Other EBITDA</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">700</td> <td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--DepreciationAndAmortisationExpense_iN_di_zvpbdqprttEg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Depreciation and amortization</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(358</td> <td style="text-align: left">)</td></tr> <tr id="xdx_405_eifrs-full--FinanceIncomeCost_iN_di_zsAuekjRtXUl" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left; text-indent: -0.125in; padding-left: 0.125in">Net financial results</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">1,581</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--ProfitLossBeforeTax_iN_di_z3NLxeCVGvNd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.125in">CONSOLIDATED NET INCOME BEFORE TAX</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">6,873</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49F_20250101__20250630__ifrs-full--SegmentsAxis__custom--SpainMember_zNfKZvaCZyK9" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_499_20250101__20250630__ifrs-full--SegmentsAxis__custom--MexicoMember_zbasLDqWsMp8" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_491_20250101__20250630__ifrs-full--SegmentsAxis__custom--OtherOperationsMember_zPDOiYAipgr2" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49A_20250101__20250630__ifrs-full--SegmentsAxis__custom--TotalCodereOnlineMember_zOvtjUGjWco1" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: left">06/30/2025</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Spain</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Mexico</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Other Operations</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Totals</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eifrs-full--Revenue_z26UWeTycNR8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; width: 52%; font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.125in">Revenue</td> <td style="padding-bottom: 1pt; width: 1%; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; font-weight: bold; text-align: right">44,017</td> <td style="padding-bottom: 1pt; width: 1%; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; width: 1%; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; font-weight: bold; text-align: right">53,837</td> <td style="padding-bottom: 1pt; width: 1%; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; width: 1%; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; font-weight: bold; text-align: right">7,476</td> <td style="padding-bottom: 1pt; width: 1%; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; width: 1%; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; font-weight: bold; text-align: right">105,330</td> <td style="padding-bottom: 1pt; width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--OtherExpenseByNature_iN_di_zCuhROXJDYA5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Personnel expenses</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(1,216</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(984</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(507</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(2,707</td> <td style="text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--OtherOperatingExpenses_iN_di_zOt2SRiuuKod" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left; text-indent: -0.125in; padding-left: 0.125in">Other operating expenses</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(35,373</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(53,725</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(7,498</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(96,596</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40B_ecustom--Ebitda_iN_di_zMuT1phvyMEa" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.125in">EBITDA</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">7,428</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(872</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(529</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">6,027</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--ReconcilingItems_iB_zidjFzAmbMcl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic; text-align: left; text-indent: -0.125in; padding-left: 0.125in">Reconciling items:</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--OtherEbitda_z7j53qjM9cz5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Other EBITDA</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(2,705</td> <td style="text-align: left">)</td></tr> <tr id="xdx_409_eifrs-full--DepreciationAndAmortisationExpense_iN_di_zoBgaZFq61De" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Depreciation and amortization</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(315</td> <td style="text-align: left">)</td></tr> <tr id="xdx_405_eifrs-full--FinanceIncomeCost_iN_di_z6pqkEAs59ki" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left; text-indent: -0.125in; padding-left: 0.125in">Net financial results</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(4,883</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_402_eifrs-full--ProfitLossBeforeTax_iN_di_zJBx7IH0ut02" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.125in">CONSOLIDATED NET LOSS BEFORE TAX</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(1,876</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td></tr> </table>

53132000

62215000

9364000

124711000

1649000

1496000

600000

3745000

44685000 62486000 8845000 116016000 -6798000 1767000 81000 -4950000 700000

358000

-1581000

-6873000

44017000

53837000

7476000

105330000

1216000

984000

507000

2707000

35373000 53725000 7498000 96596000 -7428000 872000 529000 -6027000 -2705000

315000

4883000

1876000

<table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleOfCondensedBalanceSheet_pn3n3_zARXFNSYG3J1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT INFORMATION (Details 1)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Schedule of Financial Position</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_498_20260630__ifrs-full--SegmentsAxis__custom--SpainMember_zm04jlVBf8qe" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49C_20260630__ifrs-full--SegmentsAxis__custom--MexicoMember_zVzY364nflK8" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49D_20260630__ifrs-full--SegmentsAxis__custom--OtherOperationsMember_zOp3fSeeTMq7" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49B_20260630__ifrs-full--SegmentsAxis__custom--SupportingMember_zMo88rK8r8U8" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_492_20260630__ifrs-full--SegmentsAxis__custom--EliminationsMember_zpufMNe6iw76" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49A_20260630__ifrs-full--SegmentsAxis__custom--TotalCodereOnlineMember_z6BFck0QRyT3" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">06/30/2026</td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Spain</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Mexico</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Other Operations</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Supporting</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Eliminations</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Totals</td> <td style="padding-bottom: 1pt"> </td> </tr> <tr id="xdx_406_eifrs-full--NoncurrentAssets_iI_zjxBYhoA69Ng" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in; width: 28%">NON-CURRENT ASSETS</td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">581</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">27</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">408</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">232,908</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">(219,857</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">14,067</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_403_eifrs-full--CurrentAssets_iI_zLC4nQB3J2z4" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">CURRENT ASSETS</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">77,962</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">21,463</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">16,360</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">118,268</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(149,585</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">84,468</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_405_eifrs-full--TradeAndOtherCurrentReceivables_iI_zfEitYV9sV1c" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Trade receivables and other current assets</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">13,811</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">9,707</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,864</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">47,918</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(61,508</td> <td style="text-align: left; white-space: nowrap">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">11,792</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_403_eifrs-full--CurrentFinancialAssets_iI_zgJmtWhRzKzk" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Current financial assets</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">36,432</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">3,122</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">3,552</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">55,082</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(88,046</td> <td style="text-align: left; white-space: nowrap">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">10,142</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_409_eifrs-full--CashAndCashEquivalents_iI_zSZKQkGzxd86" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Cash and cash equivalents</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">27,719</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">8,634</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">10,944</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">15,268</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(31</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">62,534</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_407_eifrs-full--Assets_iI_zsImpuGiI1tk" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">TOTAL ASSETS</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">78,543</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">21,490</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">16,768</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">351,176</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(369,442</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">98,535</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_404_eifrs-full--Equity_iI_zSHoKyarxlN7" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">EQUITY</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">54,512</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(21,657</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(13,522</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">239,131</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(220,125</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">38,339</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_401_eifrs-full--NoncurrentLiabilities_iI_zgkPhZ5bQcq2" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">NON-CURRENT LIABILITIES</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">150</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">0</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">258</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">1,288</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">1,178</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">2,874</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_40D_eifrs-full--CurrentLiabilities_iI_zXnlBDCKwPm2" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">CURRENT LIABILITIES</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">23,881</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">43,147</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">30,032</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">110,757</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(150,495</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">57,322</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_401_eifrs-full--CurrentLeaseLiabilities_iI_zPfhVJSKve2e" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Current lease liabilities</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">53</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">-</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">25</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,388</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(1,176</td> <td style="text-align: left; white-space: nowrap">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">290</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_40F_ecustom--PayablesWithRelatedParties_iI_zlHR6JDcX8h1" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Payables with Related Parties</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">5,022</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">8,038</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">12,248</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">65,269</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(87,676</td> <td style="text-align: left; white-space: nowrap">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">2,901</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_407_eifrs-full--TradeAndOtherCurrentPayables_iI_zKKvAUi7M06f" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Trade payables and other current liabilities</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">18,806</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">35,109</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">17,759</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">44,100</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(61,643</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">54,131</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_402_eifrs-full--EquityAndLiabilities_iI_zuUk742nmmQk" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">TOTAL EQUITY AND LIABILITIES</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">78,543</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">21,490</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">16,768</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">351,176</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(369,442</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">98,535</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT INFORMATION (Details)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_497_20251231__ifrs-full--SegmentsAxis__custom--SpainMember_zlAvsDAbIKJj" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_496_20251231__ifrs-full--SegmentsAxis__custom--MexicoMember_zflvOChRn5ck" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_492_20251231__ifrs-full--SegmentsAxis__custom--OtherOperationsMember_zVPWiDJmXmZ3" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_498_20251231__ifrs-full--SegmentsAxis__custom--SupportingMember_zu0RpYSppgrd" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_490_20251231__ifrs-full--SegmentsAxis__custom--EliminationsMember_zWBQDCGP71L" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_494_20251231__ifrs-full--SegmentsAxis__custom--TotalCodereOnlineMember_zrFMntv5pDec" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">12/31/2025</td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Spain</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Mexico</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Other Operations</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Supporting</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Eliminations</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Totals</td> <td style="padding-bottom: 1pt"> </td> </tr> <tr id="xdx_402_eifrs-full--NoncurrentAssets_iI_zdSkGzsfCXve" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in; width: 28%">NON-CURRENT ASSETS</td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">611</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">16</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">378</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">226,009</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">(213,636</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">13,378</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_408_eifrs-full--CurrentAssets_iI_zeY54r7BK4rg" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">CURRENT ASSETS</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">69,684</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">22,285</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">10,118</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">114,179</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(148,783</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">67,483</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_404_eifrs-full--TradeAndOtherCurrentReceivables_iI_zVt4TLCAocQf" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Trade receivables and other current assets</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">13,157</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">4,731</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(1,442</td> <td style="text-align: left; white-space: nowrap">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">52,878</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(61,483</td> <td style="text-align: left; white-space: nowrap">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">7,841</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_40E_eifrs-full--CurrentFinancialAssets_iI_zxZkj56BCco9" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Current financial assets</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">40,157</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">3,511</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">2,572</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">50,689</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(87,270</td> <td style="text-align: left; white-space: nowrap">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">9,659</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_408_eifrs-full--CashAndCashEquivalents_iI_z4ZuqImkuNJf" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Cash and cash equivalents</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">16,370</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">14,043</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">8,988</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">10,612</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(30</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">49,983</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_409_eifrs-full--Assets_iI_zEjjPtmgx0q4" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">TOTAL ASSETS</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">70,295</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">22,301</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">10,496</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">340,188</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(362,419</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">80,861</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_406_eifrs-full--Equity_iI_zvRkRHwF8jRe" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">EQUITY</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">47,023</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(19,669</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(12,943</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">228,193</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(213,906</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">28,698</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_401_eifrs-full--NoncurrentLiabilities_iI_zao96gcTmYqa" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">NON-CURRENT LIABILITIES</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">151</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">-</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">229</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">1,268</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">1,232</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">2,880</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_40D_eifrs-full--CurrentLiabilities_iI_zTjhEZQIgdH4" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">CURRENT LIABILITIES</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">23,121</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">41,970</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">23,210</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">110,727</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(149,745</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">49,283</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_406_eifrs-full--CurrentLeaseLiabilities_iI_z4uSeTzXgmG1" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Current lease liabilities</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">104</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">-</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">44</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,588</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(1,232</td> <td style="text-align: left; white-space: nowrap">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">504</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_404_ecustom--PayablesWithRelatedParties_iI_ziNn5dIUMsz1" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Payables with Related Parties</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">4,048</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">5,074</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">11,225</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">71,496</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">(90,035</td> <td style="text-align: left; white-space: nowrap">)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1,808</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_402_eifrs-full--TradeAndOtherCurrentPayables_iI_zwPIRDlAQob8" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Trade payables and other current liabilities</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">18,969</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">36,896</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">11,941</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">37,643</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(58,478</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">46,971</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_402_eifrs-full--EquityAndLiabilities_iI_zWJ73RCYl1Q6" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">TOTAL EQUITY AND LIABILITIES</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">70,295</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">22,301</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">10,496</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">340,188</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(362,419</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">80,861</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> </table>

581000

27000

408000

232908000

-219857000

14067000

77962000

21463000

16360000

118268000

-149585000

84468000

13811000

9707000

1864000

47918000

-61508000

11792000

36432000

3122000

3552000

55082000

-88046000

10142000

27719000

8634000

10944000

15268000

-31000

62534000

78543000

21490000

16768000

351176000

-369442000

98535000

54512000

-21657000

-13522000

239131000

-220125000

38339000

150000

258000

1288000

1178000

2874000

23881000

43147000

30032000

110757000

-150495000

57322000

53000

25000

1388000

-1176000

290000

5022000 8038000 12248000 65269000 -87676000 2901000

18806000

35109000

17759000

44100000

-61643000

54131000

78543000

21490000

16768000

351176000

-369442000

98535000

611000

16000

378000

226009000

-213636000

13378000

69684000

22285000

10118000

114179000

-148783000

67483000

13157000

4731000

-1442000

52878000

-61483000

7841000

40157000

3511000

2572000

50689000

-87270000

9659000

16370000

14043000

8988000

10612000

-30000

49983000

70295000

22301000

10496000

340188000

-362419000

80861000

47023000

-19669000

-12943000

228193000

-213906000

28698000

151000

229000

1268000

1232000

2880000

23121000

41970000

23210000

110727000

-149745000

49283000

104000

44000

1588000

-1232000

504000

4048000 5074000 11225000 71496000 -90035000 1808000

18969000

36896000

11941000

37643000

-58478000

46971000

70295000

22301000

10496000

340188000

-362419000

80861000

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: left">4.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">LEASES</td> </tr> </table> Right-of-use assets The reconciliation of the carrying amounts of the items comprising “right-of-use assets” at the beginning and end of the reporting period: <table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfCarryingAmountsOfTheItemsComprisingRightOfUseAssetsTableTextBlock_pn3n3_zOqVCjLpmakc" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LEASES (Details)"> <tr style="background-color: White; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Schedule of carrying amounts of the items comprising “Right of use assets” at the beginning and end of the reporting period</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: left; vertical-align: bottom">Cost</td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Balance at 12/31/2025</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Additions</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Derecognitions</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Balance at 06/30/2026</td> <td style="padding-bottom: 1pt"> </td> </tr> <tr style="background-color: rgb(204,238,255); vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in; width: 52%">Right-of-use assets</td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">2,770</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">66</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">-</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">2,836</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: White; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">2,770</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">66</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">-</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">2,836</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: rgb(204,238,255); vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Accumulated depreciation (Note 11)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: White; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: rgb(204,238,255); vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Right-of-use assets</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_908_ecustom--AccumulatedDepreciationRightOfUseAssets_iS_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightOfUseAssetMember_z9wpymGOYfc7" title="Accumulated depreciation">(749</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_902_ecustom--AccumulatedDepreciationRightOfUseAssetsAdditions_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightOfUseAssetMember_fKg_____zKoGkPTtUEZb" title="Accumulated depreciation Additions">(301</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)*</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90D_ecustom--AccumulatedDepreciationRightOfUseAssetsDerecognitions_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightOfUseAssetMember_ztwNmsSTNuBb" title="Accumulated depreciation Derecognitions">-</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_908_ecustom--AccumulatedDepreciationRightOfUseAssets_iE_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightOfUseAssetMember_zPJoUSNTPrFj" title="Accumulated depreciation">(1,050</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> </tr> <tr style="background-color: White; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_901_ecustom--AccumulatedDepreciationRightOfUseAssets_iS_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TotalRightOfUseAssetMember_zzcXkvVcZXdg" title="Accumulated depreciation">(749</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90F_ecustom--AccumulatedDepreciationRightOfUseAssetsAdditions_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightOfUseAssetMember_zcb7gKsKwotd" title="Accumulated depreciation Additions">(301</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90E_ecustom--AccumulatedDepreciationRightOfUseAssetsDerecognitions_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TotalRightOfUseAssetMember_zlHSUBxR84fg" title="Accumulated depreciation Derecognitions">-</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_904_ecustom--AccumulatedDepreciationRightOfUseAssets_iE_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TotalRightOfUseAssetMember_zaEQcRTWh209" title="Accumulated depreciation">(1,050</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> </tr> <tr style="background-color: rgb(204,238,255); vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Carrying amount</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">2,021</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(235</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">-</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">1,786</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> </table> <div style="width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"></td> <td id="xdx_F03_zUAJG0QDZtXh" style="width: 0.25in; text-align: left">*</td> <td id="xdx_F15_zW1V9nKvSx82" style="text-align: justify">The difference between the depreciation expense disclosed in Note 4 and Note 11 arises from using different FX rates: period-end rates or balance sheet and average rates for income statement.</td> </tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LEASES (Details 1)"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; font-style: italic; text-align: left">Cost</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Balance at 12/31/2024</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Additions</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Derecognitions</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Balance at 12/31/2025</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; width: 52%; text-align: left; text-indent: -0.125in; padding-left: 0.125in">Right-of-use assets</td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">2,200</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">570</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">-</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">2,770</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.125in">Total</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2,200</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">570</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">-</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2,770</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; font-style: italic; text-align: left; text-indent: -0.125in; padding-left: 0.125in">Accumulated depreciation (Note 11)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; font-style: italic; text-align: left; text-indent: -0.125in; padding-left: 0.125in"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left; text-indent: -0.125in; padding-left: 0.125in">Right-of-use assets</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_908_ecustom--AccumulatedDepreciationRightOfUseAssets_iS_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightOfUseAssetMember_zp5dPhfW1A66" title="Accumulated depreciation">(243</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_904_ecustom--AccumulatedDepreciationRightOfUseAssetsAdditions_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightOfUseAssetMember_zre37EJ2YKQ5" title="Accumulated depreciation Additions">(506</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90B_ecustom--AccumulatedDepreciationRightOfUseAssetsDerecognitions_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightOfUseAssetMember_z4UPige8whj" title="Accumulated depreciation Derecognitions">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_900_ecustom--AccumulatedDepreciationRightOfUseAssets_iE_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightOfUseAssetMember_zdNDcNpBepma" title="Accumulated depreciation">(749</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.125in">Total</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span id="xdx_90C_ecustom--AccumulatedDepreciationRightOfUseAssets_iS_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TotalRightOfUseAssetMember_zZq3g6ow5TAi" title="Accumulated depreciation">(243</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span id="xdx_901_ecustom--AccumulatedDepreciationRightOfUseAssetsAdditions_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightOfUseAssetMember_z7xqE1JB0dF5" title="Accumulated depreciation Additions">(506</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span id="xdx_902_ecustom--AccumulatedDepreciationRightOfUseAssetsDerecognitions_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TotalRightOfUseAssetMember_z5DaJgVfQlGg" title="Accumulated depreciation Derecognitions">-</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span id="xdx_908_ecustom--AccumulatedDepreciationRightOfUseAssets_iE_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TotalRightOfUseAssetMember_zGIIWVa1mOua" title="Accumulated depreciation">(749</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.125in">Carrying amount</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">1,957</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">63</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">-</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2,021</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> Lease Liabilities The lease liabilities as of June 30, 2026, amounted to €1,878 thousand. The maturity analysis is as follows: <table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--DisclosureOfLeaseLiabilitiesExplanatory_pn3n3_zPcwsabR4o86" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LEASES (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"> Schedule of lease liabilities</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top">Maturity analysis:</td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td> <td style="padding-bottom: 1pt; width: 9%; text-align: right"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top">06/30/2026</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98E_ecustom--FinanceLeaseLiabilityPaymentsDueInNextRollingTwelvesMonths_iI_pn3n3_c20260630_zRTZITYRtWfc" style="text-align: right" title="Maturity analysis of lease liabilities">1,588</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top">Year 1</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_ecustom--FinanceLeaseLiabilityPaymentsDueInRollingAfterYearFives_iI_pn3n3_c20260630_zKZ9GAMJ3bMg" style="text-align: right" title="Year 1">394</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top">Year 2</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_980_ecustom--FinanceLeaseLiabilityPaymentsDueInRollingYearFives_iI_pn3n3_c20260630_zPCz5TBBV8V6" style="text-align: right" title="Year 2">715</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top">Year 3</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98A_ecustom--FinanceLeaseLiabilityPaymentsDueInRollingYearFours_iI_pn3n3_c20260630_zQS76Vc21QK1" style="text-align: right" title="Year 3">626</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top">Year 4</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_987_ecustom--FinanceLeaseLiabilityPaymentsDueInRollingYearsThree_iI_pn3n3_c20260630_z6xCK1gkSjA2" style="text-align: right" title="Year 4">451</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top">Year 5</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_ecustom--FinanceLeaseLiabilityPaymentsDueInRollingYearsTwo_iI_pn3n3_c20260630_z3Wi1ScSC7xi" style="text-align: right" title="Year 5">79</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top">Onwards</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_985_ecustom--FinanceLeaseLiabilityPaymentsDueInNextRollingTwelveMonthOnwards_iI_pn3n3_c20260630_zBwuYy7DoR61" style="text-align: right" title="Onwards">1</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top">Total future lease payments</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_986_ecustom--TotalFutureLeasePayments_iI_pn3n3_c20260630_zkQxq4VIFPib" style="border-bottom: Black 1pt solid; text-align: right" title="Total future lease payments">2,266</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.25in; text-align: left; vertical-align: top">Less: Unearned interest</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98B_ecustom--LessUnearnedInterest_iI_pn3n3_c20260630_zx6TO9QbGTF3" style="border-bottom: Black 1pt solid; text-align: right" title="Less: Unearned interest">388</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top">Lease liabilities as of June 30, 2026</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_986_eifrs-full--LeaseLiabilities_iI_pn3n3_c20260630_zq790BZqEvY9" style="border-bottom: Black 1pt solid; text-align: right" title="Lease Liabilities">1,878</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: White; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Lease Liabilities as of June 30, 2026</td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td id="xdx_986_eifrs-full--LeaseLiabilities_iI_pn3n3_c20260630_zgJecEL22ZTk" style="border-bottom: Black 1pt solid; width: 9%; text-align: right" title="Lease Liabilities">1,878</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: rgb(204,238,255); vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.25in; text-indent: -0.125in">Non-Current</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98E_eifrs-full--NoncurrentLeaseLiabilities_iI_pn3n3_c20260630_zbgMO5G52e3d" style="text-align: right" title="Non-Current">1,588</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: White; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.25in; text-indent: -0.125in">Current</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98B_eifrs-full--CurrentLeaseLiabilities_iI_pn3n3_c20260630_zBthIlbFlU3a" style="text-align: right" title="Current">290</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfCarryingAmountsOfTheItemsComprisingRightOfUseAssetsTableTextBlock_pn3n3_zOqVCjLpmakc" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LEASES (Details)"> <tr style="background-color: White; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Schedule of carrying amounts of the items comprising “Right of use assets” at the beginning and end of the reporting period</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: left; vertical-align: bottom">Cost</td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Balance at 12/31/2025</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Additions</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Derecognitions</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Balance at 06/30/2026</td> <td style="padding-bottom: 1pt"> </td> </tr> <tr style="background-color: rgb(204,238,255); vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in; width: 52%">Right-of-use assets</td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">2,770</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">66</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">-</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">2,836</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: White; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">2,770</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">66</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">-</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">2,836</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: rgb(204,238,255); vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Accumulated depreciation (Note 11)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: White; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: rgb(204,238,255); vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Right-of-use assets</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_908_ecustom--AccumulatedDepreciationRightOfUseAssets_iS_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightOfUseAssetMember_z9wpymGOYfc7" title="Accumulated depreciation">(749</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_902_ecustom--AccumulatedDepreciationRightOfUseAssetsAdditions_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightOfUseAssetMember_fKg_____zKoGkPTtUEZb" title="Accumulated depreciation Additions">(301</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)*</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90D_ecustom--AccumulatedDepreciationRightOfUseAssetsDerecognitions_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightOfUseAssetMember_ztwNmsSTNuBb" title="Accumulated depreciation Derecognitions">-</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_908_ecustom--AccumulatedDepreciationRightOfUseAssets_iE_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightOfUseAssetMember_zPJoUSNTPrFj" title="Accumulated depreciation">(1,050</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> </tr> <tr style="background-color: White; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_901_ecustom--AccumulatedDepreciationRightOfUseAssets_iS_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TotalRightOfUseAssetMember_zzcXkvVcZXdg" title="Accumulated depreciation">(749</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90F_ecustom--AccumulatedDepreciationRightOfUseAssetsAdditions_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightOfUseAssetMember_zcb7gKsKwotd" title="Accumulated depreciation Additions">(301</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90E_ecustom--AccumulatedDepreciationRightOfUseAssetsDerecognitions_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TotalRightOfUseAssetMember_zlHSUBxR84fg" title="Accumulated depreciation Derecognitions">-</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_904_ecustom--AccumulatedDepreciationRightOfUseAssets_iE_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TotalRightOfUseAssetMember_zaEQcRTWh209" title="Accumulated depreciation">(1,050</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> </tr> <tr style="background-color: rgb(204,238,255); vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Carrying amount</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">2,021</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">(235</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">-</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">1,786</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> </table> <div style="width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"></td> <td id="xdx_F03_zUAJG0QDZtXh" style="width: 0.25in; text-align: left">*</td> <td id="xdx_F15_zW1V9nKvSx82" style="text-align: justify">The difference between the depreciation expense disclosed in Note 4 and Note 11 arises from using different FX rates: period-end rates or balance sheet and average rates for income statement.</td> </tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LEASES (Details 1)"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; font-style: italic; text-align: left">Cost</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Balance at 12/31/2024</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Additions</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Derecognitions</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Balance at 12/31/2025</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; width: 52%; text-align: left; text-indent: -0.125in; padding-left: 0.125in">Right-of-use assets</td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">2,200</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">570</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">-</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">2,770</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.125in">Total</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2,200</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">570</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">-</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2,770</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; font-style: italic; text-align: left; text-indent: -0.125in; padding-left: 0.125in">Accumulated depreciation (Note 11)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; font-style: italic; text-align: left; text-indent: -0.125in; padding-left: 0.125in"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left; text-indent: -0.125in; padding-left: 0.125in">Right-of-use assets</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_908_ecustom--AccumulatedDepreciationRightOfUseAssets_iS_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightOfUseAssetMember_zp5dPhfW1A66" title="Accumulated depreciation">(243</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_904_ecustom--AccumulatedDepreciationRightOfUseAssetsAdditions_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightOfUseAssetMember_zre37EJ2YKQ5" title="Accumulated depreciation Additions">(506</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90B_ecustom--AccumulatedDepreciationRightOfUseAssetsDerecognitions_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightOfUseAssetMember_z4UPige8whj" title="Accumulated depreciation Derecognitions">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_900_ecustom--AccumulatedDepreciationRightOfUseAssets_iE_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightOfUseAssetMember_zdNDcNpBepma" title="Accumulated depreciation">(749</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.125in">Total</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span id="xdx_90C_ecustom--AccumulatedDepreciationRightOfUseAssets_iS_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TotalRightOfUseAssetMember_zZq3g6ow5TAi" title="Accumulated depreciation">(243</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span id="xdx_901_ecustom--AccumulatedDepreciationRightOfUseAssetsAdditions_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightOfUseAssetMember_z7xqE1JB0dF5" title="Accumulated depreciation Additions">(506</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span id="xdx_902_ecustom--AccumulatedDepreciationRightOfUseAssetsDerecognitions_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TotalRightOfUseAssetMember_z5DaJgVfQlGg" title="Accumulated depreciation Derecognitions">-</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span id="xdx_908_ecustom--AccumulatedDepreciationRightOfUseAssets_iE_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TotalRightOfUseAssetMember_zGIIWVa1mOua" title="Accumulated depreciation">(749</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left; text-indent: -0.125in; padding-left: 0.125in">Carrying amount</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">1,957</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">63</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">-</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2,021</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table>

2770000

66000

2836000

2770000

66000

2836000

-749000 -301000 -1050000 -749000 -301000 -1050000 2021000 -235000 1786000

2200000

570000

2770000

2200000

570000

2770000

-243000 -506000 -749000 -243000 -506000 -749000 1957000 63000 2021000 <table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--DisclosureOfLeaseLiabilitiesExplanatory_pn3n3_zPcwsabR4o86" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LEASES (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"> Schedule of lease liabilities</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top">Maturity analysis:</td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td> <td style="padding-bottom: 1pt; width: 9%; text-align: right"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top">06/30/2026</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98E_ecustom--FinanceLeaseLiabilityPaymentsDueInNextRollingTwelvesMonths_iI_pn3n3_c20260630_zRTZITYRtWfc" style="text-align: right" title="Maturity analysis of lease liabilities">1,588</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top">Year 1</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_ecustom--FinanceLeaseLiabilityPaymentsDueInRollingAfterYearFives_iI_pn3n3_c20260630_zKZ9GAMJ3bMg" style="text-align: right" title="Year 1">394</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top">Year 2</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_980_ecustom--FinanceLeaseLiabilityPaymentsDueInRollingYearFives_iI_pn3n3_c20260630_zPCz5TBBV8V6" style="text-align: right" title="Year 2">715</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top">Year 3</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98A_ecustom--FinanceLeaseLiabilityPaymentsDueInRollingYearFours_iI_pn3n3_c20260630_zQS76Vc21QK1" style="text-align: right" title="Year 3">626</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top">Year 4</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_987_ecustom--FinanceLeaseLiabilityPaymentsDueInRollingYearsThree_iI_pn3n3_c20260630_z6xCK1gkSjA2" style="text-align: right" title="Year 4">451</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top">Year 5</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_ecustom--FinanceLeaseLiabilityPaymentsDueInRollingYearsTwo_iI_pn3n3_c20260630_z3Wi1ScSC7xi" style="text-align: right" title="Year 5">79</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top">Onwards</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_985_ecustom--FinanceLeaseLiabilityPaymentsDueInNextRollingTwelveMonthOnwards_iI_pn3n3_c20260630_zBwuYy7DoR61" style="text-align: right" title="Onwards">1</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top">Total future lease payments</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_986_ecustom--TotalFutureLeasePayments_iI_pn3n3_c20260630_zkQxq4VIFPib" style="border-bottom: Black 1pt solid; text-align: right" title="Total future lease payments">2,266</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.25in; text-align: left; vertical-align: top">Less: Unearned interest</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98B_ecustom--LessUnearnedInterest_iI_pn3n3_c20260630_zx6TO9QbGTF3" style="border-bottom: Black 1pt solid; text-align: right" title="Less: Unearned interest">388</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top">Lease liabilities as of June 30, 2026</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_986_eifrs-full--LeaseLiabilities_iI_pn3n3_c20260630_zq790BZqEvY9" style="border-bottom: Black 1pt solid; text-align: right" title="Lease Liabilities">1,878</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; vertical-align: top"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: White; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Lease Liabilities as of June 30, 2026</td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td id="xdx_986_eifrs-full--LeaseLiabilities_iI_pn3n3_c20260630_zgJecEL22ZTk" style="border-bottom: Black 1pt solid; width: 9%; text-align: right" title="Lease Liabilities">1,878</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: rgb(204,238,255); vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.25in; text-indent: -0.125in">Non-Current</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98E_eifrs-full--NoncurrentLeaseLiabilities_iI_pn3n3_c20260630_zbgMO5G52e3d" style="text-align: right" title="Non-Current">1,588</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: White; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.25in; text-indent: -0.125in">Current</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98B_eifrs-full--CurrentLeaseLiabilities_iI_pn3n3_c20260630_zBthIlbFlU3a" style="text-align: right" title="Current">290</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> </table> 1588000 394000 715000 626000 451000 79000 1000 2266000 388000

1878000

1588000

290000

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: left">5.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">FINANCIAL ASSETS</td> </tr> </table> The breakdown of the carrying amount of the items presented under this heading as of June 30, 2026 and December 31, 2025 is as follows: <table cellpadding="0" cellspacing="0" id="xdx_894_eifrs-full--DisclosureOfCashAndCashEquivalentsExplanatory_zMXgfEWWAs1d" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FINANCIAL ASSETS (Details)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Schedule of Cash and cash equivalents</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_490_20260630__ifrs-full--ClassesOfFinancialAssetsAxis__custom--AmortizedCostDebtInstrumentsMember_zk9l1AqlXuu4" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_490_20260630__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--CarryingAmountMember_zrhm1oqkFt28" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_491_20260630__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FairValueMember_zunbwBmo3yWk" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">06/30/2026</td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Financial assets at amortized cost</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Carrying amount</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Fair value</td> <td style="padding-bottom: 1pt"> </td> </tr> <tr id="xdx_401_eifrs-full--CurrentAssets_iI_pn3n3_zwigjkGi9Uih" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in; width: 64%">Current assets:</td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">84,468</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">84,468</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">84,468</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_402_eifrs-full--TradeAndOtherCurrentReceivables_iI_zWU7XtRCJYHa" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Trade receivables and other current assets (Note 6)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">11,792</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">11,792</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">11,792</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_40A_eifrs-full--CurrentFinancialAssets_iI_zeaz4alAM2W9" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Current financial assets</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">10,142</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">10,142</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">10,142</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_40C_eifrs-full--CashAndCashEquivalents_iI_z9i7dFXO8Ii7" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Cash and cash equivalents</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">62,534</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">62,534</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">62,534</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FINANCIAL ASSETS (Details)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_497_20251231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--AmortizedCostDebtInstrumentsMember_zpOgn5arJZJc" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49F_20251231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--CarryingAmountMember_zKlmzZ0Jor14" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_495_20251231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FairValueMember_z9nzz0tsO1Gi" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">12/31/2025</td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Financial assets at amortized cost</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Carrying amount</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Fair value</td> <td style="padding-bottom: 1pt"> </td> </tr> <tr id="xdx_400_eifrs-full--CurrentAssets_iI_pn3n3_zKhe4fM4Facc" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in; width: 64%">Current assets:</td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">67,483</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">67,482</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">67,482</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_403_eifrs-full--TradeAndOtherCurrentReceivables_iI_z4KKRg2vmHhb" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Trade receivables and other current assets (Note 6)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">7,841</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">7,841</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">7,841</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_40A_eifrs-full--CurrentFinancialAssets_iI_zDmkxxWXZKqf" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Current financial assets</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">9,659</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">9,659</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">9,659</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_406_eifrs-full--CashAndCashEquivalents_iI_zaUdH5kXpuzb" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Cash and cash equivalents</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">49,983</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">49,983</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">49,983</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> </table> Cash and cash equivalents includes reserved cash in certain jurisdictions (Spain, Colombia and the City of Buenos Aires) where regulation requires the Company to maintain a cash reserve equal to the amount that the customer has in his or her online wallet. As of June 30, 2026, and December 31, 2025, reserved cash amounted to €4,615 and €5,205 thousand euros, respectively. Trade receivables and other current assets mainly comprise VAT recoverable from the tax authorities amounting to €7,821 and €5,405 thousand euros as of June 30, 2026 and December 31, 2025, respectively. The balance also includes deposits made by customers through retail sport betting terminals, owned by other entities of Codere Group, to their online wallets and amounted to €<span id="xdx_90C_eifrs-full--TradeAndOtherCurrentReceivables_iI_pn3n3_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RetailSportBettingTerminalsMember_zudMjNVCuYAl" title="Trade receivables and other current assets">2,904 and €<span id="xdx_90E_eifrs-full--TradeAndOtherCurrentReceivables_iI_pn3n3_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RetailSportBettingTerminalsMember_zn7sGZXGI7M2" title="Trade receivables and other current assets">954 thousand euros as of June 30, 2026 and December 31, 2025, respectively. Current financial assets mainly correspond to “in transit” deposits made by customers through payment service providers to their online wallets and amounted to €8,692 and €8,461 thousand euros as of June 30, 2026 and December 31, 2025, respectively. These deposits are normally settled and appear in the Company’s bank accounts between one to fifteen days after the transaction, depending on each payment service provider. The expected credit losses recognized on current financial assets as of June 30, 2026 and December 31, 2025 amounted to €163 thousand euros.

<table cellpadding="0" cellspacing="0" id="xdx_894_eifrs-full--DisclosureOfCashAndCashEquivalentsExplanatory_zMXgfEWWAs1d" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FINANCIAL ASSETS (Details)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Schedule of Cash and cash equivalents</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_490_20260630__ifrs-full--ClassesOfFinancialAssetsAxis__custom--AmortizedCostDebtInstrumentsMember_zk9l1AqlXuu4" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_490_20260630__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--CarryingAmountMember_zrhm1oqkFt28" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_491_20260630__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FairValueMember_zunbwBmo3yWk" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">06/30/2026</td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Financial assets at amortized cost</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Carrying amount</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Fair value</td> <td style="padding-bottom: 1pt"> </td> </tr> <tr id="xdx_401_eifrs-full--CurrentAssets_iI_pn3n3_zwigjkGi9Uih" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in; width: 64%">Current assets:</td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">84,468</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">84,468</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">84,468</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_402_eifrs-full--TradeAndOtherCurrentReceivables_iI_zWU7XtRCJYHa" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Trade receivables and other current assets (Note 6)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">11,792</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">11,792</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">11,792</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_40A_eifrs-full--CurrentFinancialAssets_iI_zeaz4alAM2W9" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Current financial assets</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">10,142</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">10,142</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">10,142</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_40C_eifrs-full--CashAndCashEquivalents_iI_z9i7dFXO8Ii7" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Cash and cash equivalents</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">62,534</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">62,534</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">62,534</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FINANCIAL ASSETS (Details)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_497_20251231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--AmortizedCostDebtInstrumentsMember_zpOgn5arJZJc" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49F_20251231__ifrs-full--ClassesOfFinancialAssetsAxis__ifrs-full--CarryingAmountMember_zKlmzZ0Jor14" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_495_20251231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FairValueMember_z9nzz0tsO1Gi" style="text-align: right"> </td> <td style="text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">12/31/2025</td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Financial assets at amortized cost</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Carrying amount</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Fair value</td> <td style="padding-bottom: 1pt"> </td> </tr> <tr id="xdx_400_eifrs-full--CurrentAssets_iI_pn3n3_zKhe4fM4Facc" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in; width: 64%">Current assets:</td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">67,483</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">67,482</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">67,482</td> <td style="padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_403_eifrs-full--TradeAndOtherCurrentReceivables_iI_z4KKRg2vmHhb" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Trade receivables and other current assets (Note 6)</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">7,841</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">7,841</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">7,841</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_40A_eifrs-full--CurrentFinancialAssets_iI_zDmkxxWXZKqf" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Current financial assets</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">9,659</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">9,659</td> <td style="text-align: left; white-space: nowrap"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">9,659</td> <td style="text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_406_eifrs-full--CashAndCashEquivalents_iI_zaUdH5kXpuzb" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Cash and cash equivalents</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">49,983</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">49,983</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">49,983</td> <td style="padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> </table>

84468000

11792000

10142000

62534000

67483000

67482000

7841000

9659000

49983000

where regulation requires the Company to maintain a cash reserve equal to the amount that the customer has in his or her online wallet. 4615000 5205000

7821000

5405000

2904000

954000

8692000 8461000 163000 163000

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%"> <tr style="vertical-align: top"> <td style="font: 10pt Times New Roman; text-align: justify; width: 0.25in">6.</td> <td style="font: 10pt Times New Roman; text-align: justify">TRADE RECEIVABLES AND OTHER CURRENT ASSETS</td> </tr> </table> The breakdown of the items presented under this heading at June 30, 2026 and December 31, 2025 is as follows: <table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--TradeReceivablesAndOtherCurrentAssets_pn3n3_zyTN26NvaRAc" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - TRADE RECEIVABLES AND OTHER CURRENT ASSETS (Details)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Trade Receivables and Other Current assets</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_49F_20260630_zlwU6bpicCSc" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_494_20251231_zg4sx5mG17ne" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2026</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">12/31/2025</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> </tr> <tr id="xdx_40E_eifrs-full--TradeAndOtherCurrentReceivablesAbstract_iB_zDjszSknDUK8" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Trade receivables:</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_40C_ecustom--OtherReceivablesFromCodereGroupCompanies_i01I_z4z99e14IPsb" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Other receivables from the Codere Group companies (Note 12)</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">2,306</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">954</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_401_ecustom--ImpairmentOfTradeReceivables_i01I_zD6cpJqaD9Xd" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Impairment of trade receivables</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">(99</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap">)</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">(99</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap">)</td> </tr> <tr id="xdx_40F_eifrs-full--NoncurrentAssetsAbstract_i01B_zJfhDqhANyx1" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Other current assets:</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_406_eifrs-full--CurrentTaxAssets_i01I_zLZOs5sbnLu9" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Current tax asset (VAT)</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">7,821</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">5,405</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_403_eifrs-full--CurrentPrepayments_i01I_zrsQeggj1w77" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Prepayments</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">1,542</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">1,507</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_40A_eifrs-full--OtherReceivables_i01I_zD8TqpN3nNKl" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Other receivables</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">222</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">74</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> <tr id="xdx_400_eifrs-full--TradeAndOtherReceivables_i01I_zqTMS1pd01z9" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">11,792</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">7,841</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> </table> The carrying amounts of Codere Online’s trade receivables and other current assets are denominated in the following currencies: <table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--DisclosureOfGroupsTradeReceivables_zQdpHQw6Ntw9" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - TRADE RECEIVABLES AND OTHER CURRENT ASSETS (Details 1)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Disclosure of Groups trade receivables</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman">Currency</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2026</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">12/31/2025</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">EUR</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_98E_ecustom--OtherCurrentAsset_iI_pn3n3_c20260630__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--EURMember_zD3Nl69Tv7jj" style="font: 10pt Times New Roman; width: 9%; text-align: right" title="Total">6,238</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_989_ecustom--OtherCurrentAsset_iI_pn3n3_c20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--EURMember_zcitJPhtc9W9" style="font: 10pt Times New Roman; width: 9%; text-align: right" title="Total">4,379</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">ILS</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_988_eifrs-full--OtherCurrentAssets_iI_pn3n3_c20260630__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--ILSMember_zL9F4sRJXhdb" style="font: 10pt Times New Roman; text-align: right" title="Total">253</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_981_eifrs-full--OtherCurrentAssets_iI_pn3n3_c20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--ILSMember_zSLusy0JWE5k" style="font: 10pt Times New Roman; text-align: right" title="Total">175</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">ARS</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98B_eifrs-full--OtherCurrentAssets_iI_pn3n3_c20260630__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--ARSMember_zHW4DdgsvaP9" style="font: 10pt Times New Roman; text-align: right" title="Total">63</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_987_eifrs-full--OtherCurrentAssets_iI_pn3n3_c20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--ARSMember_z14tLXnnPGJc" style="font: 10pt Times New Roman; text-align: right" title="Total">86</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">USD</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98F_eifrs-full--OtherCurrentAssets_iI_pn3n3_c20260630__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--USDMember_zqkvEmADamYk" style="font: 10pt Times New Roman; text-align: right" title="Total">740</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_985_eifrs-full--OtherCurrentAssets_iI_pn3n3_c20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--USDMember_z1UWBwbgRmZb" style="font: 10pt Times New Roman; text-align: right" title="Total">420</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">MXN</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98D_eifrs-full--OtherCurrentAssets_iI_pn3n3_c20260630__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--MXNMember_zYLFwiTwrZ18" style="font: 10pt Times New Roman; text-align: right" title="Total">3,440</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98A_eifrs-full--OtherCurrentAssets_iI_pn3n3_c20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--MXNMember_znoG3ycxX1sb" style="font: 10pt Times New Roman; text-align: right" title="Total">1,886</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">COP</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_988_ecustom--OtherCurrentAsset_iI_pn3n3_c20260630__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--COPMember_zUN1MstHn8Ka" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">1,058</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_986_ecustom--OtherCurrentAsset_iI_pn3n3_c20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--COPMember_zQLMDaW0aHe5" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">895</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_981_eifrs-full--OtherCurrentAssets_iI_pn3n3_c20260630_ztS81PWau2Ql" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">11,792</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_983_eifrs-full--OtherCurrentAssets_iI_pn3n3_c20251231_zlV9IeGsQXul" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">7,841</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> </table> The maximum exposure to credit risk at the reporting date is the carrying value of each class of trade receivable mentioned above. Codere Online does not hold any collateral as security. The change in the allowance for impairment of trade receivable as of June 30, 2026 and December 31, 2025 is as follows: <table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--DisclosureOfPimpairmentOfAccountsReceivable_pn3n3_z01kAKDEaOrl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - TRADE RECEIVABLES AND OTHER CURRENT ASSETS (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Disclosure of impairment of accounts receivable</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right" title="Allowance For impairment of accounts receivable Additions"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 88%; font-weight: bold; text-align: left">Expected credit loss as of 12/31/2024</td> <td style="padding-bottom: 1pt; width: 1%; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td> <td id="xdx_981_ecustom--AllowanceForImpairmentOfAccountsReceivable_iS_c20250101__20251231_zj8JrQd2l3r7" style="border-bottom: Black 1pt solid; width: 9%; font-weight: bold; text-align: right" title="Allowance For impairment of accounts receivable, beginning">99</td> <td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Additions</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_ecustom--AllowanceForImpairmentOfAccountsReceivableAdditions_pn3n3_c20250101__20251231_z0IoJXdMPFV8" style="text-align: right" title="Allowance For impairment of accounts receivable Additions">-</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Reversal</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_986_ecustom--AllowanceForImpairmentOfAccountsReceivableReversal_pn3n3_c20250101__20251231_zP9I0PiwVQV8" style="border-bottom: Black 1pt solid; text-align: right" title="Allowance For impairment of accounts receivable reversal">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Expected credit loss as of 12/31/2025</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_988_ecustom--AllowanceForImpairmentOfAccountsReceivable_iE_pn3n3_c20250101__20251231_zzJ1LwJUEjZ3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Allowance For impairment of accounts receivable, ending">99</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - TRADE RECEIVABLES AND OTHER CURRENT ASSETS (Details 2)"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left; width: 88%">Expected credit loss as of 12/31/2025</td> <td style="padding-bottom: 1pt; font-weight: bold; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left; width: 1%"> </td> <td id="xdx_989_ecustom--AllowanceForImpairmentOfAccountsReceivable_iS_c20260101__20260630_zv6qJ3wDjJP6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right; width: 9%" title="Allowance For impairment of accounts receivable, beginning">99</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Additions</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_ecustom--AllowanceForImpairmentOfAccountsReceivableAdditions_pn3n3_c20260101__20260630_z2bOYR02n56g" style="text-align: right" title="Allowance For impairment of accounts receivable Additions">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Reversal</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98D_ecustom--AllowanceForImpairmentOfAccountsReceivableReversal_pn3n3_c20260101__20260630_zZNgXJHDCDfe" style="border-bottom: Black 1pt solid; text-align: right" title="Allowance For impairment of accounts receivable reversal">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Expected credit loss as of 06/30/2026</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_98C_ecustom--AllowanceForImpairmentOfAccountsReceivable_iE_pn3n3_c20260101__20260630_zhvSrDS3MNN7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Allowance For impairment of accounts receivable, ending">99</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--TradeReceivablesAndOtherCurrentAssets_pn3n3_zyTN26NvaRAc" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - TRADE RECEIVABLES AND OTHER CURRENT ASSETS (Details)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Trade Receivables and Other Current assets</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_49F_20260630_zlwU6bpicCSc" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_494_20251231_zg4sx5mG17ne" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2026</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">12/31/2025</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> </tr> <tr id="xdx_40E_eifrs-full--TradeAndOtherCurrentReceivablesAbstract_iB_zDjszSknDUK8" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Trade receivables:</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_40C_ecustom--OtherReceivablesFromCodereGroupCompanies_i01I_z4z99e14IPsb" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Other receivables from the Codere Group companies (Note 12)</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">2,306</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">954</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_401_ecustom--ImpairmentOfTradeReceivables_i01I_zD6cpJqaD9Xd" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Impairment of trade receivables</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">(99</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap">)</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">(99</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap">)</td> </tr> <tr id="xdx_40F_eifrs-full--NoncurrentAssetsAbstract_i01B_zJfhDqhANyx1" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Other current assets:</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_406_eifrs-full--CurrentTaxAssets_i01I_zLZOs5sbnLu9" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Current tax asset (VAT)</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">7,821</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">5,405</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_403_eifrs-full--CurrentPrepayments_i01I_zrsQeggj1w77" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Prepayments</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">1,542</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">1,507</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_40A_eifrs-full--OtherReceivables_i01I_zD8TqpN3nNKl" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Other receivables</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">222</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">74</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> <tr id="xdx_400_eifrs-full--TradeAndOtherReceivables_i01I_zqTMS1pd01z9" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">11,792</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">7,841</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> </table> 2306000 954000 -99000 -99000

7821000

5405000

1542000

1507000

222000

74000

11792000

7841000

<table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--DisclosureOfGroupsTradeReceivables_zQdpHQw6Ntw9" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - TRADE RECEIVABLES AND OTHER CURRENT ASSETS (Details 1)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Disclosure of Groups trade receivables</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman">Currency</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2026</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">12/31/2025</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">EUR</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_98E_ecustom--OtherCurrentAsset_iI_pn3n3_c20260630__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--EURMember_zD3Nl69Tv7jj" style="font: 10pt Times New Roman; width: 9%; text-align: right" title="Total">6,238</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_989_ecustom--OtherCurrentAsset_iI_pn3n3_c20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--EURMember_zcitJPhtc9W9" style="font: 10pt Times New Roman; width: 9%; text-align: right" title="Total">4,379</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">ILS</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_988_eifrs-full--OtherCurrentAssets_iI_pn3n3_c20260630__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--ILSMember_zL9F4sRJXhdb" style="font: 10pt Times New Roman; text-align: right" title="Total">253</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_981_eifrs-full--OtherCurrentAssets_iI_pn3n3_c20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--ILSMember_zSLusy0JWE5k" style="font: 10pt Times New Roman; text-align: right" title="Total">175</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">ARS</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98B_eifrs-full--OtherCurrentAssets_iI_pn3n3_c20260630__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--ARSMember_zHW4DdgsvaP9" style="font: 10pt Times New Roman; text-align: right" title="Total">63</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_987_eifrs-full--OtherCurrentAssets_iI_pn3n3_c20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--ARSMember_z14tLXnnPGJc" style="font: 10pt Times New Roman; text-align: right" title="Total">86</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">USD</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98F_eifrs-full--OtherCurrentAssets_iI_pn3n3_c20260630__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--USDMember_zqkvEmADamYk" style="font: 10pt Times New Roman; text-align: right" title="Total">740</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_985_eifrs-full--OtherCurrentAssets_iI_pn3n3_c20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--USDMember_z1UWBwbgRmZb" style="font: 10pt Times New Roman; text-align: right" title="Total">420</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">MXN</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98D_eifrs-full--OtherCurrentAssets_iI_pn3n3_c20260630__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--MXNMember_zYLFwiTwrZ18" style="font: 10pt Times New Roman; text-align: right" title="Total">3,440</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98A_eifrs-full--OtherCurrentAssets_iI_pn3n3_c20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--MXNMember_znoG3ycxX1sb" style="font: 10pt Times New Roman; text-align: right" title="Total">1,886</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">COP</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_988_ecustom--OtherCurrentAsset_iI_pn3n3_c20260630__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--COPMember_zUN1MstHn8Ka" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">1,058</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_986_ecustom--OtherCurrentAsset_iI_pn3n3_c20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--COPMember_zQLMDaW0aHe5" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">895</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_981_eifrs-full--OtherCurrentAssets_iI_pn3n3_c20260630_ztS81PWau2Ql" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">11,792</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_983_eifrs-full--OtherCurrentAssets_iI_pn3n3_c20251231_zlV9IeGsQXul" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">7,841</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> </table> 6238000 4379000

253000

175000

63000

86000

740000

420000

3440000

1886000

1058000 895000

11792000

7841000

<table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--DisclosureOfPimpairmentOfAccountsReceivable_pn3n3_z01kAKDEaOrl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - TRADE RECEIVABLES AND OTHER CURRENT ASSETS (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Disclosure of impairment of accounts receivable</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right" title="Allowance For impairment of accounts receivable Additions"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 88%; font-weight: bold; text-align: left">Expected credit loss as of 12/31/2024</td> <td style="padding-bottom: 1pt; width: 1%; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td> <td id="xdx_981_ecustom--AllowanceForImpairmentOfAccountsReceivable_iS_c20250101__20251231_zj8JrQd2l3r7" style="border-bottom: Black 1pt solid; width: 9%; font-weight: bold; text-align: right" title="Allowance For impairment of accounts receivable, beginning">99</td> <td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Additions</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_ecustom--AllowanceForImpairmentOfAccountsReceivableAdditions_pn3n3_c20250101__20251231_z0IoJXdMPFV8" style="text-align: right" title="Allowance For impairment of accounts receivable Additions">-</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Reversal</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_986_ecustom--AllowanceForImpairmentOfAccountsReceivableReversal_pn3n3_c20250101__20251231_zP9I0PiwVQV8" style="border-bottom: Black 1pt solid; text-align: right" title="Allowance For impairment of accounts receivable reversal">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Expected credit loss as of 12/31/2025</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_988_ecustom--AllowanceForImpairmentOfAccountsReceivable_iE_pn3n3_c20250101__20251231_zzJ1LwJUEjZ3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Allowance For impairment of accounts receivable, ending">99</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - TRADE RECEIVABLES AND OTHER CURRENT ASSETS (Details 2)"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left; width: 88%">Expected credit loss as of 12/31/2025</td> <td style="padding-bottom: 1pt; font-weight: bold; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left; width: 1%"> </td> <td id="xdx_989_ecustom--AllowanceForImpairmentOfAccountsReceivable_iS_c20260101__20260630_zv6qJ3wDjJP6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right; width: 9%" title="Allowance For impairment of accounts receivable, beginning">99</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Additions</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_ecustom--AllowanceForImpairmentOfAccountsReceivableAdditions_pn3n3_c20260101__20260630_z2bOYR02n56g" style="text-align: right" title="Allowance For impairment of accounts receivable Additions">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Reversal</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98D_ecustom--AllowanceForImpairmentOfAccountsReceivableReversal_pn3n3_c20260101__20260630_zZNgXJHDCDfe" style="border-bottom: Black 1pt solid; text-align: right" title="Allowance For impairment of accounts receivable reversal">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Expected credit loss as of 06/30/2026</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_98C_ecustom--AllowanceForImpairmentOfAccountsReceivable_iE_pn3n3_c20260101__20260630_zhvSrDS3MNN7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Allowance For impairment of accounts receivable, ending">99</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> 99000 99000 99000 99000 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%"> <tr style="vertical-align: top"> <td style="font: 10pt Times New Roman; text-align: justify; width: 0.25in">7.</td> <td style="font: 10pt Times New Roman; text-align: justify">EQUITY</td> </tr> </table> On January 4, 2024, the Company’s board of directors (the “Board”) approved the creation and issuance of 193,275 new shares with a nominal value of one euro each (€1.00), all fully paid up by the capitalization of part of the available reserve of the Company. On December 26, 2024, the Board approved the creation and issuance of 149,639 new shares with a nominal value of one euro each (€1.00), all fully paid up by the capitalization of part of the available reserve of the Company. The issuance of the shares was not completed until March 13, 2025. Both issuances were made in accordance with the terms of the invitation letters signed by the subscribers of the management incentive plan. As of December 31, 2025, the Company had 45,640,814 shares issued, of which 45,249,812 shares were issued and outstanding, excluding the 391,002 shares held in treasury, with a nominal value of €1.00 each. As of December 31, 2025, the authorized, but unissued and unsubscribed, capital of Codere Online amounted to 499,481,142 with a nominal value of €1.00 each. During the year ended December 31, 2025, the Company repurchased 391,002 treasury shares amounting to €2,359 thousand, fully paid in cash. This was part of the Company’s share repurchase program approved by the Board of Directors, allowing for additional repurchases under the existing authorization, which expires on December 31, 2026. During the six months ended June 30, 2026, the Company recognized employee share-based compensation, in “Other reserves”, of €6,222 thousand for equity settled share-based awards granted under its management incentive plan and a reduction of €326 thousand from the net settlement of share-based awards for employees’ withholding taxes. During the six months ended June 30, 2025, the Company recognized employee share-based compensation of negative €480 thousand mainly reflecting fair value adjustments to its equity settled share-based awards granted under its management incentive plan, as described in Note 14. During the six months ended June 30, 2026, the Company issued 220,103 shares with a nominal value of one euro each (€1.00), as settlement of vested share-based awards, all fully paid up by the capitalization of part of the available reserve of the Company. During that period, no shares were repurchased under the Company’s share repurchase program. As of June 30, 2026, the Company had 45,860,917 shares issued, of which 45,469,915 shares were issued and outstanding, excluding the 391,002 shares held in treasury, with a nominal value of €1.00 each. As of June 30, 2026, the authorized, but unissued and unsubscribed, capital of Codere Online amounted to 100,000,000 shares with a nominal value of €1.00 each. 193275 149639 45640814 45249812 391002 1.00 499481142 391002 2359000 6222000 326000 480000 220103 45860917 45469915 391002 1.00 100000000

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0in"></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in">8.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">CURRENT FINANCIAL LIABILITIES WITH RELATED PARTIES</td> </tr> </table> As of June 30, 2026, and December 31, 2025 Codere Online had no bank debt, bonds or other external borrowings. All financial liabilities correspond to current payable balances with Codere Group companies, as detailed below: Current financial liabilities at amortized cost <table cellpadding="0" cellspacing="0" id="xdx_89A_eifrs-full--DisclosureOfFinancialLiabilitiesExplanatory_pn3n3_ze35DtCMbPr4" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CURRENT FINANCIAL LIABILITIES WITH RELATED PARTIES (Details)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman">Disclosure of financial liabilities</td> <td style="font: 10pt Times New Roman"> </td> <td colspan="2" style="font: 10pt Times New Roman; text-align: center"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman"> </td> <td colspan="2" style="font: 10pt Times New Roman; text-align: center"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman"> </td> <td colspan="2" style="font: 10pt Times New Roman; text-align: center"> </td> <td style="font: 10pt Times New Roman"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman">06/30/2026</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Amortized Cost</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Carrying Amount</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Fair Value</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Current financial liabilities</td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_984_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20260630__ifrs-full--TypesOfContractsAxis__custom--AmortizedCostMember_z5rlof4Lqwu9" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Current financial liabilities">2,901</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_982_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20260630__ifrs-full--TypesOfContractsAxis__custom--CarryingAmountsMember_zlvt0sM0TNX4" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Current financial liabilities">2,901</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_98C_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20260630__ifrs-full--TypesOfContractsAxis__custom--FairValueMember_zg6kZ64bHk47" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Current financial liabilities">2,901</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.25in; text-indent: -0.125in">Payables with Related Parties (Note 12)</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98C_ecustom--PayablesWithRelatedParties_iI_pn3n3_c20260630__ifrs-full--TypesOfContractsAxis__custom--AmortizedCostMember_zJ7sgCUnOKpg" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Payables with Related Parties">2,901</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98C_ecustom--PayablesWithRelatedParties_iI_pn3n3_c20260630__ifrs-full--TypesOfContractsAxis__custom--CarryingAmountsMember_zSEQaQJ1Eizj" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Payables with Related Parties">2,901</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_982_ecustom--PayablesWithRelatedParties_iI_pn3n3_c20260630__ifrs-full--TypesOfContractsAxis__custom--FairValueMember_zSmrdlupFqlk" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Payables with Related Parties">2,901</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> </tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman">12/31/2025</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Amortized Cost</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Carrying Amount</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Fair Value</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Current financial liabilities</td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_983_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20251231__ifrs-full--TypesOfContractsAxis__custom--AmortizedCostMember_zlfRRlXiGG9g" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Current financial liabilities">1,808</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_980_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20251231__ifrs-full--TypesOfContractsAxis__custom--CarryingAmountsMember_zQTDLTtbx2n2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Current financial liabilities">1,808</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_986_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20251231__ifrs-full--TypesOfContractsAxis__custom--FairValueMember_zne44XQFaxie" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Current financial liabilities">1,808</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.25in; text-indent: -0.125in">Payables with Related Parties (Note 12)</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_983_ecustom--LiabitiesPayablesWithRelatedParties_iI_pn3n3_c20251231__ifrs-full--TypesOfContractsAxis__custom--AmortizedCostMember_zkR674fMVdI3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Liabities Payables with Related Parties">1,808</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_984_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20251231__ifrs-full--TypesOfContractsAxis__custom--CarryingAmountsMember_zvEzrYMQwAkh" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Liabities Payables with Related Parties">1,808</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_987_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20251231__ifrs-full--TypesOfContractsAxis__custom--FairValueMember_zFWTZ68IUVK9" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Liabities Payables with Related Parties">1,808</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> </tr> </table> There were no non-current financial liabilities at amortized cost, nor any borrowings with financial institutions, as of June 30, 2026 and December 31, 2025. Changes in financial liabilities arising from financing activities The following tables present details regarding the changes in financial liabilities as of June 30, 2026 and December 31, 2025 that arise from current financial activities: 06/30/2026 <table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--DisclosureOtherBorrowingsAssociatedWithFinancingActivitiesTableTextblock_pn3n3_zgmOV1N2UWG7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CURRENT FINANCIAL LIABILITIES WITH RELATED PARTIES (Details 1)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman"> Other borrowings associated with financing activities</td> <td style="font: 10pt Times New Roman"> </td> <td colspan="2" style="font: 10pt Times New Roman; text-align: center"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman"> </td> <td colspan="2" style="font: 10pt Times New Roman; text-align: center"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman"> </td> <td colspan="2" style="font: 10pt Times New Roman; text-align: center"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman"> </td> <td colspan="2" style="font: 10pt Times New Roman; text-align: center"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman"> </td> <td colspan="2" style="font: 10pt Times New Roman; text-align: center"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman"> </td> <td colspan="2" style="font: 10pt Times New Roman; text-align: center"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman"> </td> <td colspan="2" style="font: 10pt Times New Roman; text-align: center"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman"> </td> <td colspan="2" style="font: 10pt Times New Roman; text-align: center"> </td> <td style="font: 10pt Times New Roman"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Balance at 12/31/2025</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Cash addition</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Related parties debt restructuring</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Related party non-cash payable</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Related party cash settlement</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Exchange rate impact</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Changes in fair value</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center"> Balance at 06/30/2026</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in; width: 10%">Payables with Related Parties</td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_98F_eifrs-full--FinancialLiabilities_iS_pn3n3_c20260101__20260630__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--PayableWithRelatedPartiesMember_zFTujvS32cVg" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Financial liabilities at beginning">1,808</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_987_ecustom--CashAddition_pn3n3_c20260101__20260630__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--PayableWithRelatedPartiesMember_zhTQn9wVnvb7" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Cash addition">-</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_980_ecustom--RelatedPartiesDebtRestructuring_pn3n3_c20260101__20260630__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--PayableWithRelatedPartiesMember_zLThnjQhZjP9" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Related parties debt restructuring">-</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_987_ecustom--RelatedPartyNonCashPayable_pn3n3_c20260101__20260630__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--PayableWithRelatedPartiesMember_zTp4sLAOFUXc" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Related party non- cash payable">-</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_984_ecustom--RelatedPartyCashSettlement_pn3n3_c20260101__20260630__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--PayableWithRelatedPartiesMember_zddhz0bhdJs2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Related party cash settlement">1,093</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_986_ecustom--ExchangeRateImpact_pn3n3_c20260101__20260630__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--PayableWithRelatedPartiesMember_z56LCR0qkDh4" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Exchange rate impact">-</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_98C_ecustom--FinancialLiabilityAtFairValue_pn3n3_c20260101__20260630__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--PayableWithRelatedPartiesMember_ztZNNVhqv6tf" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Changes in fair value">-</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_980_eifrs-full--FinancialLiabilities_iE_pn3n3_c20260101__20260630__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--PayableWithRelatedPartiesMember_zvdE1RjXaTO5" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Financial liabilities at ending">2,901</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98A_eifrs-full--FinancialLiabilities_iS_pn3n3_c20260101__20260630_zitiM8CdSXzi" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Financial liabilities at beginning">1,808</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_988_ecustom--CashAddition_pn3n3_c20260101__20260630_zytlOb26KHod" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Cash addition">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98E_ecustom--RelatedPartiesDebtRestructuring_pn3n3_c20260101__20260630_zM5UkLrQ9Ie1" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Related parties debt restructuring">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_985_ecustom--RelatedPartyNonCashPayable_pn3n3_c20260101__20260630_zcyqwCgX5VLb" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Related party non- cash payable">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98A_ecustom--RelatedPartyCashSettlement_pn3n3_c20260101__20260630_zjBnjzM1EuBd" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Related party cash settlement">1,093</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98C_ecustom--ExchangeRateImpact_pn3n3_c20260101__20260630__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_zC0ZUaI9auKa" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Exchange rate impact">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98F_ecustom--FinancialLiabilityAtFairValue_pn3n3_c20260101__20260630_zzERzgNOiBMl" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Changes in fair value">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_980_eifrs-full--FinancialLiabilities_iE_pn3n3_c20260101__20260630_zG0n0gN6p8wb" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Financial liabilities at ending">2,901</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> </tr> </table> 12/31/2025 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BORROWINGS AND NON-CURRENT FINANCIAL LIABILITIES (Details 1)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Balance at 12/31/2024</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Cash addition</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Related parties debt restructuring</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Related party non-cash payable</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Related party cash settlement</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Exchange rate impact</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center"> Changes in fair value</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Balance at 12/31/2025</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in; width: 10%">Payables with Related Parties</td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_984_eifrs-full--FinancialLiabilities_iS_pn3n3_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--PayableWithRelatedPartiesMember_zl8ATwOt9uOc" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Financial liabilities at beginning">3,365</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_980_ecustom--CashAddition_pn3n3_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--PayableWithRelatedPartiesMember_zQ5N4wnwsdfd" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Cash addition">-</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_982_ecustom--RelatedPartiesDebtRestructuring_pn3n3_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--PayableWithRelatedPartiesMember_zoakctm3CW58" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Related parties debt restructuring">-</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_98D_ecustom--RelatedPartyNonCashPayable_pn3n3_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--PayableWithRelatedPartiesMember_z43erwGYjMJg" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Related party non- cash payable">-</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_982_ecustom--RelatedPartyCashSettlement_pn3n3_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--PayableWithRelatedPartiesMember_zo4khNl2tKX3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Related party cash settlement">(1,557</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt">)</td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_983_ecustom--ExchangeRateImpact_pn3n3_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--PayableWithRelatedPartiesMember_zPmSsOzhzIn5" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Exchange rate impact">-</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_985_ecustom--FinancialLiabilityAtFairValue_pn3n3_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--PayableWithRelatedPartiesMember_zHYTzuYrdUx4" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Changes in fair value">-</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_982_eifrs-full--FinancialLiabilities_iE_pn3n3_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--PayableWithRelatedPartiesMember_zGRrBekAxxi9" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Financial liabilities at ending">1,808</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98A_eifrs-full--FinancialLiabilities_iS_pn3n3_c20250101__20251231_zpPtElDNvoT8" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Financial liabilities at beginning">3,365</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_986_ecustom--CashAddition_pn3n3_c20250101__20251231_zM9Mf3BPeBmd" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Cash addition">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98A_ecustom--RelatedPartiesDebtRestructuring_pn3n3_c20250101__20251231_zQQHPIunllN1" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Related parties debt restructuring">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98D_ecustom--RelatedPartyNonCashPayable_pn3n3_c20250101__20251231_zTtUoWScUspk" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Related party non- cash payable">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98E_ecustom--RelatedPartyCashSettlement_pn3n3_c20250101__20251231_z1eXfr0JO7if" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Related party cash settlement">(1,557</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt">)</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_986_ecustom--ExchangeRateImpact_pn3n3_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_zG9urA1JaMc4" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Exchange rate impact">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98C_ecustom--FinancialLiabilityAtFairValue_pn3n3_c20250101__20251231_zJNMKGj558cg" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Changes in fair value">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98C_eifrs-full--FinancialLiabilities_iE_pn3n3_c20250101__20251231_z16z4IKScILk" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Financial liabilities at ending">1,808</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> </tr> </table> These balances correspond to short-term payables with Codere Group companies, including transactions made by customers through retail sport betting terminals, and amounted to €2,901 and €1,808 thousand as of June 30, 2026 and December 31, 2025, respectively.

<table cellpadding="0" cellspacing="0" id="xdx_89A_eifrs-full--DisclosureOfFinancialLiabilitiesExplanatory_pn3n3_ze35DtCMbPr4" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CURRENT FINANCIAL LIABILITIES WITH RELATED PARTIES (Details)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman">Disclosure of financial liabilities</td> <td style="font: 10pt Times New Roman"> </td> <td colspan="2" style="font: 10pt Times New Roman; text-align: center"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman"> </td> <td colspan="2" style="font: 10pt Times New Roman; text-align: center"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman"> </td> <td colspan="2" style="font: 10pt Times New Roman; text-align: center"> </td> <td style="font: 10pt Times New Roman"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman">06/30/2026</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Amortized Cost</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Carrying Amount</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Fair Value</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Current financial liabilities</td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_984_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20260630__ifrs-full--TypesOfContractsAxis__custom--AmortizedCostMember_z5rlof4Lqwu9" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Current financial liabilities">2,901</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_982_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20260630__ifrs-full--TypesOfContractsAxis__custom--CarryingAmountsMember_zlvt0sM0TNX4" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Current financial liabilities">2,901</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_98C_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20260630__ifrs-full--TypesOfContractsAxis__custom--FairValueMember_zg6kZ64bHk47" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Current financial liabilities">2,901</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.25in; text-indent: -0.125in">Payables with Related Parties (Note 12)</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98C_ecustom--PayablesWithRelatedParties_iI_pn3n3_c20260630__ifrs-full--TypesOfContractsAxis__custom--AmortizedCostMember_zJ7sgCUnOKpg" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Payables with Related Parties">2,901</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98C_ecustom--PayablesWithRelatedParties_iI_pn3n3_c20260630__ifrs-full--TypesOfContractsAxis__custom--CarryingAmountsMember_zSEQaQJ1Eizj" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Payables with Related Parties">2,901</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_982_ecustom--PayablesWithRelatedParties_iI_pn3n3_c20260630__ifrs-full--TypesOfContractsAxis__custom--FairValueMember_zSmrdlupFqlk" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Payables with Related Parties">2,901</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> </tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman">12/31/2025</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Amortized Cost</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Carrying Amount</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Fair Value</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Current financial liabilities</td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_983_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20251231__ifrs-full--TypesOfContractsAxis__custom--AmortizedCostMember_zlfRRlXiGG9g" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Current financial liabilities">1,808</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_980_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20251231__ifrs-full--TypesOfContractsAxis__custom--CarryingAmountsMember_zQTDLTtbx2n2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Current financial liabilities">1,808</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_986_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20251231__ifrs-full--TypesOfContractsAxis__custom--FairValueMember_zne44XQFaxie" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Current financial liabilities">1,808</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.25in; text-indent: -0.125in">Payables with Related Parties (Note 12)</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_983_ecustom--LiabitiesPayablesWithRelatedParties_iI_pn3n3_c20251231__ifrs-full--TypesOfContractsAxis__custom--AmortizedCostMember_zkR674fMVdI3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Liabities Payables with Related Parties">1,808</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_984_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20251231__ifrs-full--TypesOfContractsAxis__custom--CarryingAmountsMember_zvEzrYMQwAkh" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Liabities Payables with Related Parties">1,808</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_987_eifrs-full--CurrentFinancialLiabilities_iI_pn3n3_c20251231__ifrs-full--TypesOfContractsAxis__custom--FairValueMember_zFWTZ68IUVK9" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Liabities Payables with Related Parties">1,808</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> </tr> </table>

2901000

2901000 2901000 2901000

1808000

<table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--DisclosureOtherBorrowingsAssociatedWithFinancingActivitiesTableTextblock_pn3n3_zgmOV1N2UWG7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CURRENT FINANCIAL LIABILITIES WITH RELATED PARTIES (Details 1)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman"> Other borrowings associated with financing activities</td> <td style="font: 10pt Times New Roman"> </td> <td colspan="2" style="font: 10pt Times New Roman; text-align: center"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman"> </td> <td colspan="2" style="font: 10pt Times New Roman; text-align: center"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman"> </td> <td colspan="2" style="font: 10pt Times New Roman; text-align: center"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman"> </td> <td colspan="2" style="font: 10pt Times New Roman; text-align: center"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman"> </td> <td colspan="2" style="font: 10pt Times New Roman; text-align: center"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman"> </td> <td colspan="2" style="font: 10pt Times New Roman; text-align: center"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman"> </td> <td colspan="2" style="font: 10pt Times New Roman; text-align: center"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman"> </td> <td colspan="2" style="font: 10pt Times New Roman; text-align: center"> </td> <td style="font: 10pt Times New Roman"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Balance at 12/31/2025</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Cash addition</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Related parties debt restructuring</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Related party non-cash payable</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Related party cash settlement</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Exchange rate impact</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Changes in fair value</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center"> Balance at 06/30/2026</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in; width: 10%">Payables with Related Parties</td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_98F_eifrs-full--FinancialLiabilities_iS_pn3n3_c20260101__20260630__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--PayableWithRelatedPartiesMember_zFTujvS32cVg" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Financial liabilities at beginning">1,808</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_987_ecustom--CashAddition_pn3n3_c20260101__20260630__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--PayableWithRelatedPartiesMember_zhTQn9wVnvb7" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Cash addition">-</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_980_ecustom--RelatedPartiesDebtRestructuring_pn3n3_c20260101__20260630__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--PayableWithRelatedPartiesMember_zLThnjQhZjP9" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Related parties debt restructuring">-</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_987_ecustom--RelatedPartyNonCashPayable_pn3n3_c20260101__20260630__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--PayableWithRelatedPartiesMember_zTp4sLAOFUXc" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Related party non- cash payable">-</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_984_ecustom--RelatedPartyCashSettlement_pn3n3_c20260101__20260630__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--PayableWithRelatedPartiesMember_zddhz0bhdJs2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Related party cash settlement">1,093</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_986_ecustom--ExchangeRateImpact_pn3n3_c20260101__20260630__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--PayableWithRelatedPartiesMember_z56LCR0qkDh4" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Exchange rate impact">-</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_98C_ecustom--FinancialLiabilityAtFairValue_pn3n3_c20260101__20260630__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--PayableWithRelatedPartiesMember_ztZNNVhqv6tf" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Changes in fair value">-</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_980_eifrs-full--FinancialLiabilities_iE_pn3n3_c20260101__20260630__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--PayableWithRelatedPartiesMember_zvdE1RjXaTO5" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Financial liabilities at ending">2,901</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98A_eifrs-full--FinancialLiabilities_iS_pn3n3_c20260101__20260630_zitiM8CdSXzi" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Financial liabilities at beginning">1,808</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_988_ecustom--CashAddition_pn3n3_c20260101__20260630_zytlOb26KHod" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Cash addition">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98E_ecustom--RelatedPartiesDebtRestructuring_pn3n3_c20260101__20260630_zM5UkLrQ9Ie1" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Related parties debt restructuring">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_985_ecustom--RelatedPartyNonCashPayable_pn3n3_c20260101__20260630_zcyqwCgX5VLb" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Related party non- cash payable">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98A_ecustom--RelatedPartyCashSettlement_pn3n3_c20260101__20260630_zjBnjzM1EuBd" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Related party cash settlement">1,093</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98C_ecustom--ExchangeRateImpact_pn3n3_c20260101__20260630__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_zC0ZUaI9auKa" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Exchange rate impact">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98F_ecustom--FinancialLiabilityAtFairValue_pn3n3_c20260101__20260630_zzERzgNOiBMl" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Changes in fair value">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_980_eifrs-full--FinancialLiabilities_iE_pn3n3_c20260101__20260630_zG0n0gN6p8wb" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Financial liabilities at ending">2,901</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> </tr> </table> 12/31/2025 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - BORROWINGS AND NON-CURRENT FINANCIAL LIABILITIES (Details 1)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Balance at 12/31/2024</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Cash addition</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Related parties debt restructuring</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Related party non-cash payable</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Related party cash settlement</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Exchange rate impact</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center"> Changes in fair value</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Balance at 12/31/2025</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in; width: 10%">Payables with Related Parties</td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_984_eifrs-full--FinancialLiabilities_iS_pn3n3_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--PayableWithRelatedPartiesMember_zl8ATwOt9uOc" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Financial liabilities at beginning">3,365</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_980_ecustom--CashAddition_pn3n3_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--PayableWithRelatedPartiesMember_zQ5N4wnwsdfd" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Cash addition">-</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_982_ecustom--RelatedPartiesDebtRestructuring_pn3n3_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--PayableWithRelatedPartiesMember_zoakctm3CW58" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Related parties debt restructuring">-</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_98D_ecustom--RelatedPartyNonCashPayable_pn3n3_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--PayableWithRelatedPartiesMember_z43erwGYjMJg" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Related party non- cash payable">-</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_982_ecustom--RelatedPartyCashSettlement_pn3n3_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--PayableWithRelatedPartiesMember_zo4khNl2tKX3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Related party cash settlement">(1,557</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt">)</td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_983_ecustom--ExchangeRateImpact_pn3n3_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--PayableWithRelatedPartiesMember_zPmSsOzhzIn5" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Exchange rate impact">-</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_985_ecustom--FinancialLiabilityAtFairValue_pn3n3_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--PayableWithRelatedPartiesMember_zHYTzuYrdUx4" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Changes in fair value">-</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_982_eifrs-full--FinancialLiabilities_iE_pn3n3_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--PayableWithRelatedPartiesMember_zGRrBekAxxi9" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Financial liabilities at ending">1,808</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98A_eifrs-full--FinancialLiabilities_iS_pn3n3_c20250101__20251231_zpPtElDNvoT8" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Financial liabilities at beginning">3,365</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_986_ecustom--CashAddition_pn3n3_c20250101__20251231_zM9Mf3BPeBmd" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Cash addition">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98A_ecustom--RelatedPartiesDebtRestructuring_pn3n3_c20250101__20251231_zQQHPIunllN1" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Related parties debt restructuring">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98D_ecustom--RelatedPartyNonCashPayable_pn3n3_c20250101__20251231_zTtUoWScUspk" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Related party non- cash payable">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98E_ecustom--RelatedPartyCashSettlement_pn3n3_c20250101__20251231_z1eXfr0JO7if" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Related party cash settlement">(1,557</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt">)</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_986_ecustom--ExchangeRateImpact_pn3n3_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_zG9urA1JaMc4" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Exchange rate impact">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98C_ecustom--FinancialLiabilityAtFairValue_pn3n3_c20250101__20251231_zJNMKGj558cg" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Changes in fair value">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98C_eifrs-full--FinancialLiabilities_iE_pn3n3_c20250101__20251231_z16z4IKScILk" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Financial liabilities at ending">1,808</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 1pt"> </td> </tr> </table>

1808000

1093000

2901000

1808000

1093000

2901000

3365000

-1557000

1808000

3365000

-1557000

1808000

2901000

1808000

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%"> <tr style="vertical-align: top"> <td style="font: 10pt Times New Roman; text-align: justify; width: 0.25in">9.</td> <td style="font: 10pt Times New Roman; text-align: justify">TRADE PAYABLES AND OTHER CURRENT LIABILITIES</td> </tr> </table> The composition of trade payables and other current liabilities as of June 30, 2026 and December 31, 2025 is as follows: <table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--DescriptionOfAccountingPolicyForTradeAndOthersPayablesExplanatory_pn3n3_zuerNcGbadjc" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - TRADE PAYABLES AND OTHER CURRENT LIABILITIES (Details)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Disclosure of trade payables and other current liabilities</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_495_20260630_z3j0tiI06qI9" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_496_20251231_zbfHO2Ea6P9a" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2026</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">12/31/2025</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> </tr> <tr id="xdx_408_ecustom--TradePayables_iI_zGHD7iYkL8N9" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Trade payables</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right">28,307</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right">22,413</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_40C_ecustom--CustomerOnlineWallets_iI_zlE9w0nEgXe8" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Customer online wallets</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">10,514</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">9,669</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_406_eifrs-full--OtherCurrentLiabilities_iI_ztX5Z7rEbixj" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Other current liabilities</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">8,617</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">9,602</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_40C_eifrs-full--Accruals_iI_zF5tUe2GuXTk" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Accruals</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">1,157</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">850</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_40B_ecustom--Warrants_iI_z6AFiLkyOPxk" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Warrants</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">5,536</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">4,437</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> <tr id="xdx_404_ecustom--TradeAndOthersCurrentPayables_iI_zEHLS13GkLne" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">54,131</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">46,971</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.25in; text-indent: -0.125in">Of which: with related parties (Note 12)</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98F_ecustom--TradeAndOtherCurrentPayablesDueToRelatedParties_iI_pn3n3_c20260630_zkhcHq6kltoj" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Trade payables related parties">5,680</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98E_ecustom--TradeAndOtherCurrentPayablesDueToRelatedParties_iI_pn3n3_c20251231_zpDbcnivrvH2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Trade payables related parties">4,306</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> </table> The customer online wallets are the net difference between funds deposited by customers, plus winning wagers, less losing wagers and less customers withdrawals. Accrued salaries include Codere Online’s commitments to its staff under the labor legislation prevailing in each market as well as the labor contingencies recognized in each reporting period. As of June 30, 2026 and December 31, 2025, the warrants were classified as other current liabilities due to their contractual expiration date of November 30, 2026. The details of other current liabilities as of June 30, 2026 and December 31, 2025 is as follows: <table cellpadding="0" cellspacing="0" id="xdx_898_eifrs-full--DisclosureOfOtherCurrentLiabilitiesExplanatory_pn3n3_zhvckHdxPjY1" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - TRADE PAYABLES AND OTHER CURRENT LIABILITIES (Details 1)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Disclosure of other current liabilities</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_493_20260630_zNbi6yRQdnS6" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_49C_20251231_zydUFNamBch8" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2026</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">12/31/2025</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> </tr> <tr id="xdx_40E_ecustom--AccruedSalaries_iI_zmheIYcjlEjd" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Accrued salaries</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right">1,315</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right">2,094</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_404_eifrs-full--CurrentTaxLiabilities_iI_zKvXQosMCkfi" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Current tax liabilities</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">7,248</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">7,504</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_40C_ecustom--Others_iI_zrPq6yA6t81" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Others</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">54</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">4</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> <tr id="xdx_404_eifrs-full--OtherCurrentLiabilities_iI_zDfahB20flW7" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">8,617</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">9,602</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--DescriptionOfAccountingPolicyForTradeAndOthersPayablesExplanatory_pn3n3_zuerNcGbadjc" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - TRADE PAYABLES AND OTHER CURRENT LIABILITIES (Details)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Disclosure of trade payables and other current liabilities</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_495_20260630_z3j0tiI06qI9" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_496_20251231_zbfHO2Ea6P9a" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2026</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">12/31/2025</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> </tr> <tr id="xdx_408_ecustom--TradePayables_iI_zGHD7iYkL8N9" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Trade payables</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right">28,307</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right">22,413</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_40C_ecustom--CustomerOnlineWallets_iI_zlE9w0nEgXe8" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Customer online wallets</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">10,514</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">9,669</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_406_eifrs-full--OtherCurrentLiabilities_iI_ztX5Z7rEbixj" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Other current liabilities</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">8,617</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">9,602</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_40C_eifrs-full--Accruals_iI_zF5tUe2GuXTk" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Accruals</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">1,157</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">850</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_40B_ecustom--Warrants_iI_z6AFiLkyOPxk" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Warrants</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">5,536</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">4,437</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> <tr id="xdx_404_ecustom--TradeAndOthersCurrentPayables_iI_zEHLS13GkLne" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">54,131</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">46,971</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; text-align: left; vertical-align: top; padding-left: 0.25in; text-indent: -0.125in">Of which: with related parties (Note 12)</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98F_ecustom--TradeAndOtherCurrentPayablesDueToRelatedParties_iI_pn3n3_c20260630_zkhcHq6kltoj" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Trade payables related parties">5,680</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98E_ecustom--TradeAndOtherCurrentPayablesDueToRelatedParties_iI_pn3n3_c20251231_zpDbcnivrvH2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Trade payables related parties">4,306</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> </table> 28307000 22413000 10514000 9669000

8617000

9602000

1157000

850000

5536000 4437000 54131000 46971000 5680000 4306000

<table cellpadding="0" cellspacing="0" id="xdx_898_eifrs-full--DisclosureOfOtherCurrentLiabilitiesExplanatory_pn3n3_zhvckHdxPjY1" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - TRADE PAYABLES AND OTHER CURRENT LIABILITIES (Details 1)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Disclosure of other current liabilities</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_493_20260630_zNbi6yRQdnS6" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_49C_20251231_zydUFNamBch8" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2026</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">12/31/2025</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> </tr> <tr id="xdx_40E_ecustom--AccruedSalaries_iI_zmheIYcjlEjd" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Accrued salaries</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right">1,315</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right">2,094</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_404_eifrs-full--CurrentTaxLiabilities_iI_zKvXQosMCkfi" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Current tax liabilities</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">7,248</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">7,504</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_40C_ecustom--Others_iI_zrPq6yA6t81" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Others</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">54</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">4</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> <tr id="xdx_404_eifrs-full--OtherCurrentLiabilities_iI_zDfahB20flW7" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">8,617</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">9,602</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> </table>

1315000 2094000

7248000

7504000

54000 4000

8617000

9602000

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%"> <tr style="vertical-align: top"> <td style="font: 10pt Times New Roman; text-align: justify; width: 0.25in">10.</td> <td style="font: 10pt Times New Roman; text-align: justify">INCOME TAX MATTERS</td> </tr> </table> Each of the entities included in Codere Online file income taxes according to the tax regulations in force in each country on an individual basis or under consolidation tax regulations. The consolidated income tax has been calculated as an aggregation of income tax expenses of each individual company. In order to calculate the taxable income of the consolidated entities individually, the accounting profit is adjusted for permanent differences. At each consolidated statement of operations date, a current tax asset or liability is recorded, representing income taxes currently refundable or payable. Income tax payable is the result of applying the applicable tax rate in force to each tax-paying entity, in accordance with the tax laws in force in the country in which the entity is registered. Income tax benefit/(expense) The breakdown of the income tax benefit/(expense) from continuing operations for the six months ended June 30, 2026 is as follows: <table cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--DisclosureOfIncomeTaxBenefitexpense_pn3n3_zn6wwRCJnsJc" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAX MATTERS (Details)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Disclosure of income tax benefit/(expense)</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_499_20260101__20260630_zeldvWwkJerb" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_498_20250101__20250630_zKEilBIjXsLg" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2026</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2025</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> </tr> <tr id="xdx_403_eifrs-full--CurrentTaxExpenseIncome_zMwXDiXJMZ86" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Current income tax expense</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right">(2,076</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap">)</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right">(988</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap">)</td> </tr> <tr id="xdx_406_ecustom--DeferredIncomeTaxExpenseRelatingToOriginationAndReversalOfTemporaryDifferences_zrXcnl9ooNJ6" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Deferred income tax Benefit/(expense) relating to origination and reversal of temporary differences</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">788</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">(281</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt">)</td> </tr> <tr id="xdx_407_eifrs-full--IncomeTaxExpenseContinuingOperations_i_pn3n3" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Income tax expense recognized in the income/(loss) statement</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">(1,288</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt">)</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">(1,270</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt">)</td> </tr> </table> Deferred taxes Deferred taxes consist of: <table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--DeferredTaxAssetsTableTextBlock_pn3n3_zOeaqH5gnKm" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAX MATTERS (Details 1)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Schedule of deferred taxes</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_499_20260630_zYMHJkXC2Xva" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_496_20251231_zPgxwamky2Ae" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2026</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">12/31/2025</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> </tr> <tr id="xdx_406_eifrs-full--NetDeferredTaxAssets_iI_pn3n3_z5qEVZgMwevd" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Deferred tax asset</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right">11,855</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right">10,940</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_403_eifrs-full--NetDeferredTaxLiabilities_iI_pn3n3_zE6y1eRloP85" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Deferred tax liability</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">(1,286</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap">)</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">(1,265</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap">)</td> </tr> </table> The deferred tax assets as of June 30, 2026 and December 31, 2025, primarily relate to tax loss carryforwards and share-based payments. As shown in the table below, Codere Online has generated net losses which can be offset against future taxable profits. For Spain, there is no limit to utilize these losses in time. In all other jurisdictions mentioned, the carry forward period is measured from the year in which the loss was incurred and is limited to 10 years in Mexico (Article 57 LISR), 12 years in Colombia (Article 147 of the Colombian Tax Code), and 17 years in Luxembourg (Article 114 LIR). <table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--DisclosureOfFutureProfits_pn3n3_zShvlPXy8Ok3" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAX MATTERS (Details 2)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Disclosure of future profits</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman">Entity</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Total as of 06/30/2026</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Total as of 12/31/2025</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">SEJO</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_983_ecustom--TaxNetlossesAtCurrentYear_iI_pn3n3_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SEJOMember_zUiHPsGVRR0g" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Total">20,577</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_982_ecustom--TaxNetlossesAtCurrentYear_iI_pn3n3_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SEJOMember_zvkj8EHnpl0h" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Total">20,523</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">LIFO AenP (Mexico)</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98D_ecustom--TaxNetlossesAtCurrentYear_iI_pn3n3_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LIFOAenPMexicoMember_zyZEDXyqI4H4" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">25,256</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98A_ecustom--TaxNetlossesAtCurrentYear_iI_pn3n3_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LIFOAenPMexicoMember_zq7YcQNkbOzi" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">22,774</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Codere Online Colombia</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_983_ecustom--TaxNetlossesAtCurrentYear_iI_pn3n3_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereOnlineColombiaMember_zuXfUOMstuGj" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">5,657</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_983_ecustom--TaxNetlossesAtCurrentYear_iI_pn3n3_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereOnlineColombiaMember_zhMTzdJI6o51" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">5,692</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Codere Online Luxembourg</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98A_ecustom--TaxNetlossesAtCurrentYear_iI_pn3n3_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereOnlineLuxembourgMember_zkHQproAZtL9" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">249,308</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_989_ecustom--TaxNetlossesAtCurrentYear_iI_pn3n3_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereOnlineLuxembourgMember_zMtqaeoC3Ria" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">249,308</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--DisclosureOfIncomeTaxBenefitexpense_pn3n3_zn6wwRCJnsJc" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAX MATTERS (Details)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Disclosure of income tax benefit/(expense)</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_499_20260101__20260630_zeldvWwkJerb" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_498_20250101__20250630_zKEilBIjXsLg" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2026</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2025</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> </tr> <tr id="xdx_403_eifrs-full--CurrentTaxExpenseIncome_zMwXDiXJMZ86" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Current income tax expense</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right">(2,076</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap">)</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right">(988</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap">)</td> </tr> <tr id="xdx_406_ecustom--DeferredIncomeTaxExpenseRelatingToOriginationAndReversalOfTemporaryDifferences_zrXcnl9ooNJ6" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Deferred income tax Benefit/(expense) relating to origination and reversal of temporary differences</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">788</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">(281</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt">)</td> </tr> <tr id="xdx_407_eifrs-full--IncomeTaxExpenseContinuingOperations_i_pn3n3" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Income tax expense recognized in the income/(loss) statement</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">(1,288</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt">)</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">(1,270</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt">)</td> </tr> </table>

-2076000

-988000

788000 -281000

-1288000

-1270000

<table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--DeferredTaxAssetsTableTextBlock_pn3n3_zOeaqH5gnKm" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAX MATTERS (Details 1)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Schedule of deferred taxes</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_499_20260630_zYMHJkXC2Xva" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_496_20251231_zPgxwamky2Ae" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2026</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">12/31/2025</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> </tr> <tr id="xdx_406_eifrs-full--NetDeferredTaxAssets_iI_pn3n3_z5qEVZgMwevd" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Deferred tax asset</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right">11,855</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right">10,940</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_403_eifrs-full--NetDeferredTaxLiabilities_iI_pn3n3_zE6y1eRloP85" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Deferred tax liability</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">(1,286</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap">)</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">(1,265</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap">)</td> </tr> </table>

11855000

10940000

-1286000

-1265000

<table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--DisclosureOfFutureProfits_pn3n3_zShvlPXy8Ok3" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAX MATTERS (Details 2)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Disclosure of future profits</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman">Entity</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Total as of 06/30/2026</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Total as of 12/31/2025</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">SEJO</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_983_ecustom--TaxNetlossesAtCurrentYear_iI_pn3n3_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SEJOMember_zUiHPsGVRR0g" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Total">20,577</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; width: 1%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_982_ecustom--TaxNetlossesAtCurrentYear_iI_pn3n3_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SEJOMember_zvkj8EHnpl0h" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right" title="Total">20,523</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">LIFO AenP (Mexico)</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98D_ecustom--TaxNetlossesAtCurrentYear_iI_pn3n3_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LIFOAenPMexicoMember_zyZEDXyqI4H4" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">25,256</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98A_ecustom--TaxNetlossesAtCurrentYear_iI_pn3n3_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LIFOAenPMexicoMember_zq7YcQNkbOzi" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">22,774</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Codere Online Colombia</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_983_ecustom--TaxNetlossesAtCurrentYear_iI_pn3n3_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereOnlineColombiaMember_zuXfUOMstuGj" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">5,657</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_983_ecustom--TaxNetlossesAtCurrentYear_iI_pn3n3_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereOnlineColombiaMember_zhMTzdJI6o51" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">5,692</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Codere Online Luxembourg</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98A_ecustom--TaxNetlossesAtCurrentYear_iI_pn3n3_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereOnlineLuxembourgMember_zkHQproAZtL9" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">249,308</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_989_ecustom--TaxNetlossesAtCurrentYear_iI_pn3n3_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereOnlineLuxembourgMember_zMtqaeoC3Ria" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">249,308</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt; text-align: left; white-space: nowrap"> </td> </tr> </table> 20577000 20523000 25256000 22774000 5657000 5692000 249308000 249308000

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%"> <tr style="vertical-align: top"> <td style="font: 10pt Times New Roman; text-align: justify; width: 0.25in">11.</td> <td style="font: 10pt Times New Roman; text-align: justify">REVENUE AND EXPENSES</td> </tr> </table> Revenues The breakdown of Codere Online’s revenues for the six months ended June 30, 2026 and 2025 is as follows: <table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--DisclosureOfGroupsRevenues_pn3n3_z9SyFnk0h8O" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - REVENUE AND EXPENSES (Details)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Disclosure of Groups revenues</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2026</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2025</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Online sports betting</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_985_eifrs-full--Revenue_pn3n3_c20260101__20260630__ifrs-full--ProductsAndServicesAxis__custom--OnlineSportsBettingMember_zxkbtZvuM7Y" style="font: 10pt Times New Roman; width: 9%; text-align: right" title="Total">48,444</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_986_eifrs-full--Revenue_pn3n3_c20250101__20250630__ifrs-full--ProductsAndServicesAxis__custom--OnlineSportsBettingMember_zth3rIg7m5Wk" style="font: 10pt Times New Roman; width: 9%; text-align: right" title="Total">41,908</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Online casino wagering</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_984_eifrs-full--Revenue_pn3n3_c20260101__20260630__ifrs-full--ProductsAndServicesAxis__custom--OnlineCasinoWageringMember_zmIlaIXeElEh" style="font: 10pt Times New Roman; text-align: right" title="Total">76,199</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_982_eifrs-full--Revenue_pn3n3_c20250101__20250630__ifrs-full--ProductsAndServicesAxis__custom--OnlineCasinoWageringMember_zIQhDoFcPy0h" style="font: 10pt Times New Roman; text-align: right" title="Total">63,422</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Others</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_986_eifrs-full--Revenue_pn3n3_c20260101__20260630__ifrs-full--ProductsAndServicesAxis__custom--OthersMember_zxRAcl3HpWCc" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">68</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98F_eifrs-full--Revenue_pn3n3_c20250101__20250630__ifrs-full--ProductsAndServicesAxis__custom--OthersMember_zbhxzYwsPVNb" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_985_eifrs-full--Revenue_pn3n3_c20260101__20260630_z8PtLxkaxaOh" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">124,711</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_988_eifrs-full--Revenue_pn3n3_c20250101__20250630_z2LeEC5NOFUf" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">105,330</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> </table> No customer contributed more than 10% of revenue for the six months ended June 30, 2026, and 2025. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: justify">Additionally, the distribution of revenue by geographical market during the reporting periods is as follows:</td> </tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--DisclosureOfGeographicalRevenue_pn3n3_z4AziUnbKuD1" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - REVENUE AND EXPENSES (Details 1)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Disclosure of geographical revenue</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right" title="Total"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right" title="Total"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2026</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2025</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Spain</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_98D_eifrs-full--CostOfSales_pn3n3_c20260101__20260630__ifrs-full--GeographicalAreasAxis__custom--SpainMember_zvDiAgkEEjDi" style="font: 10pt Times New Roman; width: 9%; text-align: right" title="Total">53,132</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_98F_eifrs-full--CostOfSales_pn3n3_c20250101__20250630__ifrs-full--GeographicalAreasAxis__custom--SpainMember_z7iEGyZ4Jia8" style="font: 10pt Times New Roman; width: 9%; text-align: right" title="Total">44,017</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Mexico</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98C_eifrs-full--CostOfSales_pn3n3_c20260101__20260630__ifrs-full--GeographicalAreasAxis__custom--MexicoMember_zTpUhD7B8BD4" style="font: 10pt Times New Roman; text-align: right" title="Total">62,215</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_985_eifrs-full--CostOfSales_pn3n3_c20250101__20250630__ifrs-full--GeographicalAreasAxis__custom--MexicoMember_zZ7mPzm9VAif" style="font: 10pt Times New Roman; text-align: right" title="Total">53,837</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Others</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98F_eifrs-full--CostOfSales_pn3n3_c20260101__20260630__ifrs-full--GeographicalAreasAxis__custom--OthersMember_zONigev5g7K3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">9,364</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98F_eifrs-full--CostOfSales_pn3n3_c20250101__20250630__ifrs-full--GeographicalAreasAxis__custom--OthersMember_zMODnatAjGKg" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">7,476</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_982_eifrs-full--CostOfSales_pn3n3_c20260101__20260630_zuPu6eButcG6" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">124,711</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_986_eifrs-full--CostOfSales_pn3n3_c20250101__20250630_z15qNiEVIrrj" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">105,330</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> </table> Personnel expenses Personnel expenses as of June 30, 2026 and 2025 include expenses for wages, salaries, long term incentive plans, benefits (and other similar concepts) and social security and other social contributions expenses payable by Codere Online. <table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--DisclosurePersonnelExpenses_pn3n3_zYCpgWerIM11" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - REVENUE AND EXPENSES (Details 2)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Disclosure personnel expenses</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_497_20260101__20260630_zxXjngVDqHjk" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_497_20250101__20250630_zMhfiFyWDlRi" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2026</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2025</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> </tr> <tr id="xdx_40C_ecustom--WagesSalariesAndSimilar_zX8mlO4fveZd" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Wages, salaries and similar</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right">8,084</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right">6,341</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_407_ecustom--SocialSecurityContributionsPayableByGroup_zN0twO17GGW5" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Social security contributions payable by Codere Online</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">1,112</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">987</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_40C_ecustom--OtherSocialContributions_zJsLOH63eKLc" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Other social contributions</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">8,063</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">1,362</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> <tr id="xdx_408_ecustom--PersonnelExpenses_z1Usd1G8g8g4" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">17,259</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">8,691</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> </table> Other social contribution includes those expenses resulting from the LTIP executive bonus. For the six months ended June 30, 2026, it amounted to €6,222 thousand, compared with employee share-based compensation of negative €480 thousand for the six months ended June 30, 2025, mainly reflecting fair value adjustments to equity-settled share-based awards granted under the management incentive plan. Depreciation and amortization The breakdown of depreciation and amortization for the six months ended June 30, 2026 and 2025 is as follows: <table cellpadding="0" cellspacing="0" id="xdx_895_eifrs-full--DisclosureOfDepreciationAndAmortisationExpenseExplanatory_pn3n3_zx5rZKx3vNhf" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - REVENUE AND EXPENSES (Details 3)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Disclosure of depreciation and amortization</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_492_20260101__20260630_zco7Ted9gzA6" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_497_20250101__20250630_zrtl2SSX1hab" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2026</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2025</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> </tr> <tr id="xdx_40F_ecustom--DepreciationPropertyPlantAndEquipments_zY93H9RqtXki" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Depreciation of property, plant and equipment</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right">61</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right">62</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_409_ecustom--AmortizationOfIntangibleAsset_zWPWeSYvVfj3" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Amortization of intangible assets</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_408_ecustom--AmortizationOfRightofuseAssets_pn3n3_zgKxq1WOvpm4" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Amortization of right-of-use assets (Note 4)</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">297</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">253</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> <tr id="xdx_40A_ecustom--DepreciationAndAmortisationExpenses_ze2EXE67S72f" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">358</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">315</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> </table> Other operating expenses The breakdown of other operating expenses for the six months ended June 30, 2026 and 2025 is as follows: <table cellpadding="0" cellspacing="0" id="xdx_89A_eifrs-full--DisclosureOfOtherOperatingExpenseExplanatory_pn3n3_zndyKWQztNs5" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - REVENUE AND EXPENSES (Details 4)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Disclosure of other operating expenses</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_495_20260101__20260630_zHnBjJqtTsqi" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_49F_20250101__20250630_zlesvXMITAI6" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2026</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2025</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> </tr> <tr id="xdx_40F_ecustom--GamblingTaxes_zkN3Q3H2vV8a" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Gambling taxes</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right">11,693</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right">11,154</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_40C_ecustom--Leases_zK3gDSgJzsrj" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Leases</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">23</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">11</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_40B_ecustom--UtilitiesRepairsAndMaintenance_zI5mCtyLjxxe" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Utilities, repairs and maintenance</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">273</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">536</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_405_ecustom--ProfessionalServicesAndOtherExpenses_ztMATmla5FG8" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Professional services and other expenses</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">34,847</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">31,472</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_409_ecustom--CasinoLicenseRoyalties_zncflAxjvY3j" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Casino license royalties</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">5,137</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">4,052</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_40F_eifrs-full--SalesAndMarketingExpense_zIc17clVbET1" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Marketing expenses</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">49,829</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">46,092</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> <tr id="xdx_400_ecustom--OtherOperatingExpensesAmount_zGOogQaeWoVi" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">101,802</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">93,317</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> </table> Codere Online recognizes lease payments as an operating expense on a straight-line basis over the term of the lease for the short-term leases (defined as leases with a lease term of 12 months or less) and leases of low value. Professional services and other expenses mainly include: (i) Platform services; (ii) external providers for some of our sports odds; (iii) payment processing which allow our customers to deposit and withdraw using platforms and (iv) streaming services contracted to external parties offered to our customers as a complement to our sports betting offer. Finance income/(cost), net The breakdown of finance income/ (cost), net for the six months ended June 30, 2026 and 2025 is as follows: <table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--FinanceIncomeCostTableTextBlock_pn3n3_zznr2ZUDCYYa" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - REVENUE AND EXPENSES (Details 5)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Disclosure of finance income cost</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_491_20260101__20260630_zCU3JosfwbJ5" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_493_20250101__20250630_zRQeOUIIdU73" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2026</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2025</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> </tr> <tr id="xdx_400_ecustom--AdjustmentsForInterestIncomeExpenses_pn3n3_zhZ98LFf4aO3" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Interest income, net</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right">137</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right">144</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_400_ecustom--ExchangeRateImpacts_ziSfS44EPyZh" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Exchange rate impact</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">(61</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap">)</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">(3,263</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap">)</td> </tr> <tr id="xdx_401_ecustom--ArgentinaHyperinflationImpact_pn3n3_zsX3A4hImLil" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Argentina hyperinflation impact</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">2,697</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">189</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_406_ecustom--DecreaseincreaseInFairValueOfPublicWarrants_zqTFhBQ4bCLl" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Increase in fair value of public warrants (Note 9)</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">(1,099</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap">)</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">(1,884</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap">)</td> </tr> <tr id="xdx_40F_ecustom--LeaseFinanceInterest_zjLnnb2O3Vfc" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Lease finance interest under IFRS 16 (Note 4)</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">(93</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap">)</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">(96</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap">)</td> </tr> <tr id="xdx_402_ecustom--ShortTermInvestmentGain_zBMfTxe1mGPk" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Short term investment gain</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">27</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> <tr id="xdx_407_eifrs-full--FinanceIncomeCost_zn78Dvx036e9" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">1,581</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">(4,883</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt">)</td> </tr> </table> Finance income/(cost), net for the periods ended June 30, 2026 and 2025 include both realized and unrealized foreign exchange gains/(losses) due to the fluctuation of the exchange rates between the euro and the other currencies used by Codere Online in its operations, mainly the Mexican peso, the Colombian peso, Argentine peso and the Panamanian balboa, as well as interest income related to Codere Online’s outstanding receivables from related parties. Earnings per share Basic earnings per share amounts are calculated by dividing (a) the net income/(loss) for the period attributable to equity holders of the Company by (b) the weighted average number of ordinary shares outstanding during the period. Diluted earnings per share amounts are calculated by dividing the net income/(loss) for the period attributable to ordinary equity holders of the Company by the weighted average number of ordinary shares plus the weighted average number of ordinary shares that would be issued on the conversion of all the dilutive potential ordinary shares into ordinary shares, if any. The effect of restricted shares for the period ended June 30, 2026, qualified as a dilutive event while the effect of warrants, stock options, and deferred payment qualified as antidilutive events for said period. The effect of restricted shares, warrants, stock options and deferred payment for the period ended June 30, 2025, qualified as antidilutive events. In accordance with IAS 33, antidilutive potential ordinary shares, those that would increase earnings per share or decrease the loss per share if included, are disregarded in the calculation of diluted earnings per share. As of June 30, 2026, the Company had 45,469,915 issued and outstanding shares. Both basic and diluted earnings per share attributable to equity holders of Codere Online are calculated based on the following data, in each case for the six months ended June 30, 2026 and 2025. <table cellpadding="0" cellspacing="0" id="xdx_895_eifrs-full--DisclosureOfEarningsPerShareExplanatory_pn3n3_zzf2nJWW5gSf" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - REVENUE AND EXPENSES (Details 6)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman">Disclosure of basic and diluted earnings per share</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" id="xdx_494_20260101__20260630_zmbu0WeEoXEg" style="font: 10pt Times New Roman; text-align: center"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" id="xdx_49F_20250101__20250630_znJYOKkq4ge1" style="font: 10pt Times New Roman; text-align: center"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="font: 10pt Times New Roman; text-align: center">06/30/2026</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="font: 10pt Times New Roman; text-align: center">06/30/2025</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> </tr> <tr id="xdx_402_ecustom--NetIncomelossAttributableToEquityHoldersOfParent_zawb3HOJS3he" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Net income/(loss) attributable to the equity holders of the Parent (thousand euros)</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="border-top: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="border-top: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right">5,583</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="border-top: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="border-top: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right">(3,147</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap">)</td> </tr> <tr id="xdx_404_ecustom--WeightAverageNumberOfSharesOutstandingAbstract_iB_zEe5fWcvjyg2" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Weighted average number of shares outstanding:</td> <td style="font: 10pt Times New Roman"> </td> <td style="border-top: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-top: Black 1pt solid; font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="border-top: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-top: Black 1pt solid; font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_403_ecustom--Weightedaveragenumberofsharesoutstandingbasics_pid_zcCUXfpboS46" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.25in; text-indent: -0.125in">Basic</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">45,405,297</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">45,555,173</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_400_ecustom--Weightedaveragenumberofsharesoutstandingdiluted_pid_zOtZ4IybcO6a" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.25in; text-indent: -0.125in">Diluted</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">45,532,466</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">45,555,173</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> <tr id="xdx_406_eifrs-full--BasicEarningsLossPerShare_pid_zGW9v9OE5Q6g" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Basic earnings per share (euros)</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">0.123</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">(0.069</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt">)</td> </tr> <tr id="xdx_400_ecustom--DilutedEarningsPerShares_pid_zJV2OowZbbp1" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Diluted earnings per share (euros)</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">0.123</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">(0.069</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt">)</td> </tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--DisclosureOfGroupsRevenues_pn3n3_z9SyFnk0h8O" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - REVENUE AND EXPENSES (Details)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Disclosure of Groups revenues</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2026</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2025</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Online sports betting</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_985_eifrs-full--Revenue_pn3n3_c20260101__20260630__ifrs-full--ProductsAndServicesAxis__custom--OnlineSportsBettingMember_zxkbtZvuM7Y" style="font: 10pt Times New Roman; width: 9%; text-align: right" title="Total">48,444</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_986_eifrs-full--Revenue_pn3n3_c20250101__20250630__ifrs-full--ProductsAndServicesAxis__custom--OnlineSportsBettingMember_zth3rIg7m5Wk" style="font: 10pt Times New Roman; width: 9%; text-align: right" title="Total">41,908</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Online casino wagering</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_984_eifrs-full--Revenue_pn3n3_c20260101__20260630__ifrs-full--ProductsAndServicesAxis__custom--OnlineCasinoWageringMember_zmIlaIXeElEh" style="font: 10pt Times New Roman; text-align: right" title="Total">76,199</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_982_eifrs-full--Revenue_pn3n3_c20250101__20250630__ifrs-full--ProductsAndServicesAxis__custom--OnlineCasinoWageringMember_zIQhDoFcPy0h" style="font: 10pt Times New Roman; text-align: right" title="Total">63,422</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Others</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_986_eifrs-full--Revenue_pn3n3_c20260101__20260630__ifrs-full--ProductsAndServicesAxis__custom--OthersMember_zxRAcl3HpWCc" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">68</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98F_eifrs-full--Revenue_pn3n3_c20250101__20250630__ifrs-full--ProductsAndServicesAxis__custom--OthersMember_zbhxzYwsPVNb" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_985_eifrs-full--Revenue_pn3n3_c20260101__20260630_z8PtLxkaxaOh" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">124,711</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_988_eifrs-full--Revenue_pn3n3_c20250101__20250630_z2LeEC5NOFUf" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">105,330</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> </table>

48444000

41908000

76199000

63422000

68000

124711000

105330000

<table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--DisclosureOfGeographicalRevenue_pn3n3_z4AziUnbKuD1" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - REVENUE AND EXPENSES (Details 1)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Disclosure of geographical revenue</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right" title="Total"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right" title="Total"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2026</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2025</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Spain</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_98D_eifrs-full--CostOfSales_pn3n3_c20260101__20260630__ifrs-full--GeographicalAreasAxis__custom--SpainMember_zvDiAgkEEjDi" style="font: 10pt Times New Roman; width: 9%; text-align: right" title="Total">53,132</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_98F_eifrs-full--CostOfSales_pn3n3_c20250101__20250630__ifrs-full--GeographicalAreasAxis__custom--SpainMember_z7iEGyZ4Jia8" style="font: 10pt Times New Roman; width: 9%; text-align: right" title="Total">44,017</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Mexico</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98C_eifrs-full--CostOfSales_pn3n3_c20260101__20260630__ifrs-full--GeographicalAreasAxis__custom--MexicoMember_zTpUhD7B8BD4" style="font: 10pt Times New Roman; text-align: right" title="Total">62,215</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_985_eifrs-full--CostOfSales_pn3n3_c20250101__20250630__ifrs-full--GeographicalAreasAxis__custom--MexicoMember_zZ7mPzm9VAif" style="font: 10pt Times New Roman; text-align: right" title="Total">53,837</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Others</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98F_eifrs-full--CostOfSales_pn3n3_c20260101__20260630__ifrs-full--GeographicalAreasAxis__custom--OthersMember_zONigev5g7K3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">9,364</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98F_eifrs-full--CostOfSales_pn3n3_c20250101__20250630__ifrs-full--GeographicalAreasAxis__custom--OthersMember_zMODnatAjGKg" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">7,476</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_982_eifrs-full--CostOfSales_pn3n3_c20260101__20260630_zuPu6eButcG6" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">124,711</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_986_eifrs-full--CostOfSales_pn3n3_c20250101__20250630_z15qNiEVIrrj" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total">105,330</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> </table>

53132000

44017000

62215000

53837000

9364000

7476000

124711000

105330000

<table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--DisclosurePersonnelExpenses_pn3n3_zYCpgWerIM11" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - REVENUE AND EXPENSES (Details 2)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Disclosure personnel expenses</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_497_20260101__20260630_zxXjngVDqHjk" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_497_20250101__20250630_zMhfiFyWDlRi" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2026</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2025</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> </tr> <tr id="xdx_40C_ecustom--WagesSalariesAndSimilar_zX8mlO4fveZd" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Wages, salaries and similar</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right">8,084</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right">6,341</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_407_ecustom--SocialSecurityContributionsPayableByGroup_zN0twO17GGW5" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Social security contributions payable by Codere Online</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">1,112</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">987</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_40C_ecustom--OtherSocialContributions_zJsLOH63eKLc" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Other social contributions</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">8,063</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">1,362</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> <tr id="xdx_408_ecustom--PersonnelExpenses_z1Usd1G8g8g4" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">17,259</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">8,691</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> </table> 8084000 6341000 1112000 987000 8063000 1362000 17259000 8691000

<table cellpadding="0" cellspacing="0" id="xdx_895_eifrs-full--DisclosureOfDepreciationAndAmortisationExpenseExplanatory_pn3n3_zx5rZKx3vNhf" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - REVENUE AND EXPENSES (Details 3)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Disclosure of depreciation and amortization</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_492_20260101__20260630_zco7Ted9gzA6" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_497_20250101__20250630_zrtl2SSX1hab" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2026</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2025</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> </tr> <tr id="xdx_40F_ecustom--DepreciationPropertyPlantAndEquipments_zY93H9RqtXki" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Depreciation of property, plant and equipment</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right">61</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right">62</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_409_ecustom--AmortizationOfIntangibleAsset_zWPWeSYvVfj3" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Amortization of intangible assets</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_408_ecustom--AmortizationOfRightofuseAssets_pn3n3_zgKxq1WOvpm4" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Amortization of right-of-use assets (Note 4)</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">297</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">253</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> <tr id="xdx_40A_ecustom--DepreciationAndAmortisationExpenses_ze2EXE67S72f" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">358</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">315</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> </table>

61000 62000 297000 253000 358000 315000

<table cellpadding="0" cellspacing="0" id="xdx_89A_eifrs-full--DisclosureOfOtherOperatingExpenseExplanatory_pn3n3_zndyKWQztNs5" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - REVENUE AND EXPENSES (Details 4)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Disclosure of other operating expenses</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_495_20260101__20260630_zHnBjJqtTsqi" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_49F_20250101__20250630_zlesvXMITAI6" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2026</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2025</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> </tr> <tr id="xdx_40F_ecustom--GamblingTaxes_zkN3Q3H2vV8a" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Gambling taxes</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right">11,693</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right">11,154</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_40C_ecustom--Leases_zK3gDSgJzsrj" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Leases</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">23</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">11</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_40B_ecustom--UtilitiesRepairsAndMaintenance_zI5mCtyLjxxe" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Utilities, repairs and maintenance</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">273</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">536</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_405_ecustom--ProfessionalServicesAndOtherExpenses_ztMATmla5FG8" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Professional services and other expenses</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">34,847</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">31,472</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_409_ecustom--CasinoLicenseRoyalties_zncflAxjvY3j" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Casino license royalties</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">5,137</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">4,052</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_40F_eifrs-full--SalesAndMarketingExpense_zIc17clVbET1" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Marketing expenses</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">49,829</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">46,092</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> <tr id="xdx_400_ecustom--OtherOperatingExpensesAmount_zGOogQaeWoVi" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">101,802</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">93,317</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> </table>

11693000 11154000 23000 11000 273000 536000 34847000 31472000 5137000 4052000

49829000

46092000

101802000 93317000 <table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--FinanceIncomeCostTableTextBlock_pn3n3_zznr2ZUDCYYa" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - REVENUE AND EXPENSES (Details 5)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Disclosure of finance income cost</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_491_20260101__20260630_zCU3JosfwbJ5" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_493_20250101__20250630_zRQeOUIIdU73" style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2026</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">06/30/2025</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> </tr> <tr id="xdx_400_ecustom--AdjustmentsForInterestIncomeExpenses_pn3n3_zhZ98LFf4aO3" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Interest income, net</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right">137</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="font: 10pt Times New Roman; width: 9%; text-align: right">144</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_400_ecustom--ExchangeRateImpacts_ziSfS44EPyZh" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Exchange rate impact</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">(61</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap">)</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">(3,263</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap">)</td> </tr> <tr id="xdx_401_ecustom--ArgentinaHyperinflationImpact_pn3n3_zsX3A4hImLil" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Argentina hyperinflation impact</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">2,697</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">189</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_406_ecustom--DecreaseincreaseInFairValueOfPublicWarrants_zqTFhBQ4bCLl" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Increase in fair value of public warrants (Note 9)</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">(1,099</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap">)</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">(1,884</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap">)</td> </tr> <tr id="xdx_40F_ecustom--LeaseFinanceInterest_zjLnnb2O3Vfc" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Lease finance interest under IFRS 16 (Note 4)</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">(93</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap">)</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">(96</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap">)</td> </tr> <tr id="xdx_402_ecustom--ShortTermInvestmentGain_zBMfTxe1mGPk" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Short term investment gain</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">27</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> <tr id="xdx_407_eifrs-full--FinanceIncomeCost_zn78Dvx036e9" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">1,581</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">(4,883</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt">)</td> </tr> </table> 137000 144000 -61000 -3263000 2697000 189000 -1099000 -1884000 -93000 -96000 27000

1581000

-4883000

45469915

<table cellpadding="0" cellspacing="0" id="xdx_895_eifrs-full--DisclosureOfEarningsPerShareExplanatory_pn3n3_zzf2nJWW5gSf" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - REVENUE AND EXPENSES (Details 6)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman">Disclosure of basic and diluted earnings per share</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" id="xdx_494_20260101__20260630_zmbu0WeEoXEg" style="font: 10pt Times New Roman; text-align: center"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" id="xdx_49F_20250101__20250630_znJYOKkq4ge1" style="font: 10pt Times New Roman; text-align: center"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="font: 10pt Times New Roman; text-align: center">06/30/2026</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td colspan="2" style="font: 10pt Times New Roman; text-align: center">06/30/2025</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> </tr> <tr id="xdx_402_ecustom--NetIncomelossAttributableToEquityHoldersOfParent_zawb3HOJS3he" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Net income/(loss) attributable to the equity holders of the Parent (thousand euros)</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="border-top: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="border-top: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right">5,583</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="border-top: Black 1pt solid; font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td style="border-top: Black 1pt solid; font: 10pt Times New Roman; width: 9%; text-align: right">(3,147</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap">)</td> </tr> <tr id="xdx_404_ecustom--WeightAverageNumberOfSharesOutstandingAbstract_iB_zEe5fWcvjyg2" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Weighted average number of shares outstanding:</td> <td style="font: 10pt Times New Roman"> </td> <td style="border-top: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-top: Black 1pt solid; font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="border-top: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-top: Black 1pt solid; font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_403_ecustom--Weightedaveragenumberofsharesoutstandingbasics_pid_zcCUXfpboS46" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.25in; text-indent: -0.125in">Basic</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">45,405,297</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">45,555,173</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr id="xdx_400_ecustom--Weightedaveragenumberofsharesoutstandingdiluted_pid_zOtZ4IybcO6a" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.25in; text-indent: -0.125in">Diluted</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">45,532,466</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">45,555,173</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> <tr id="xdx_406_eifrs-full--BasicEarningsLossPerShare_pid_zGW9v9OE5Q6g" style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Basic earnings per share (euros)</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">0.123</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right">(0.069</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt">)</td> </tr> <tr id="xdx_400_ecustom--DilutedEarningsPerShares_pid_zJV2OowZbbp1" style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Diluted earnings per share (euros)</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">0.123</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td style="border-top: Black 1pt solid; border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">(0.069</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt">)</td> </tr> </table>

5583000 -3147000 45405297 45555173 45532466 45555173

0.123

-0.069

0.123 -0.069 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%"> <tr style="vertical-align: top"> <td style="font: 10pt Times New Roman; text-align: justify; width: 0.25in">12.</td> <td style="font: 10pt Times New Roman; text-align: justify">RELATED PARTIES</td> </tr> </table> The parties related to Codere Online include, in addition Codere Group’s subsidiaries, associates and jointly controlled entities, the Codere Online’s key management personnel, as well as all individuals who are related to them by a family relationship, and the entities over which key management personnel may exercise significant influence or control. Balances and transactions between Codere Online and other related parties outside of Codere Online’s consolidation perimeter are disclosed below. 06/30/2026 <table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--DisclosureOfTransactionsRelatedCompanies_pn3n3_zAkUqGvgtIuk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTIES (Details)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Disclosure of transactions related companies</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman">Related parties</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Relation to Codere Online</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Finance costs and exchange differences</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Operating expenses</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Total Costs</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in; width: 29%">Codere Apuestas España S.L.</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 34%; text-align: left; vertical-align: top">Subsidiary of Codere Group</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_98A_ecustom--FinanceCostsAndExchangeDifferences_pn3n3_c20260101__20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasEspanaSAMember_zvpkxInnNch5" style="font: 10pt Times New Roman; width: 9%; text-align: right" title="Finance costs and exchange differences">-</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_986_eifrs-full--OperatingExpense_pn3n3_c20260101__20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasEspanaSAMember_zkTuZUDytXvb" style="font: 10pt Times New Roman; width: 9%; text-align: right" title="Operating expenses">1,734</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_98D_eifrs-full--CostOfSales_iN_pn3n3_di_c20260101__20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasEspanaSAMember_zEZOF6dAIgee" style="font: 10pt Times New Roman; width: 9%; text-align: right" title="Total Costs">1,734</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Codere Newco S.A.U.</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top">Parent of Codere Online</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_988_ecustom--FinanceCostsAndExchangeDifferences_pn3n3_c20260101__20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereNewcoSAUMember_zYm8lcirdZI8" style="font: 10pt Times New Roman; text-align: right" title="Finance costs and exchange differences">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_988_eifrs-full--OperatingExpense_pn3n3_c20260101__20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereNewcoSAUMember_z16aUMmSPrVk" style="font: 10pt Times New Roman; text-align: right" title="Operating expenses">7,721</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98C_eifrs-full--CostOfSales_iN_pn3n3_di_c20260101__20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereNewcoSAUMember_zEweWeyRKi81" style="font: 10pt Times New Roman; text-align: right" title="Total Costs">7,721</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Codere Apuestas Galicia S.L.</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top">Subsidiary of Codere Group</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98D_ecustom--FinanceCostsAndExchangeDifferences_pn3n3_c20260101__20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasGaliciaSLMember_zSSakgHnkiLe" style="font: 10pt Times New Roman; text-align: right" title="Finance costs and exchange differences">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98D_eifrs-full--OperatingExpense_pn3n3_c20260101__20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasGaliciaSLMember_zDaBvnw6Ppi1" style="font: 10pt Times New Roman; text-align: right" title="Operating expenses">1,278</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_984_eifrs-full--CostOfSales_iN_pn3n3_di_c20260101__20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasGaliciaSLMember_zlpMnMprpobk" style="font: 10pt Times New Roman; text-align: right" title="Total Costs">1,278</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Other retail companies</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top">Subsidiary of Codere Group</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_985_ecustom--FinanceCostsAndExchangeDifferences_pn3n3_c20260101__20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherRetailCompaniesMember_zU38FgPoWBc7" style="font: 10pt Times New Roman; text-align: right" title="Finance costs and exchange differences">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_986_eifrs-full--OperatingExpense_pn3n3_c20260101__20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherRetailCompaniesMember_zlhrBYGmX8G" style="font: 10pt Times New Roman; text-align: right" title="Operating expenses">200</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98A_eifrs-full--CostOfSales_iN_pn3n3_di_c20260101__20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherRetailCompaniesMember_zzFbKT976pZj" style="font: 10pt Times New Roman; text-align: right" title="Total Costs">200</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Latam retail companies</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top">Subsidiary of Codere Group</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_988_ecustom--FinanceCostsAndExchangeDifferences_pn3n3_c20260101__20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LatamRetailCompaniesMember_znY8je51bPKi" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Finance costs and exchange differences">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98B_eifrs-full--OperatingExpense_pn3n3_c20260101__20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LatamRetailCompaniesMember_zdokUrOiW3D2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Operating expenses">4,535</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98C_eifrs-full--CostOfSales_iN_pn3n3_di_c20260101__20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LatamRetailCompaniesMember_zibnaboISnAj" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total Costs">4,535</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; text-align: right; vertical-align: top"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_985_ecustom--FinanceCostsAndExchangeDifferences_pn3n3_c20260101__20260630_zCzPBPSBDe35" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Finance costs and exchange differences">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_988_eifrs-full--OperatingExpense_pn3n3_c20260101__20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TotalMember_zo6eBUCA84Q5" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Operating expenses">15,468</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_987_eifrs-full--CostOfSales_iN_pn3n3_di_c20260101__20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TotalMember_zsMcAjshj33d" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total Costs">15,468</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> </table> Balance at 06/30/2026 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTIES (Details)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman">Related parties</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Relation to Codere Online</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Trade receivables (Note 6)</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Payables with Related Parties (Note 8)</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Trade payables and other current liabilities (Note 9)</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in; width: 29%">Codere Newco S.A.U.</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 34%; text-align: left; vertical-align: top">Parent of Codere Online</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_987_ecustom--TradesReceivable_iI_pn3n3_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereNewcoSAUMember_zTgZkAl6tG0i" style="font: 10pt Times New Roman; width: 9%; text-align: right" title="Trade receivables">-</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_982_ecustom--PayablesWithRelatedParties_iI_pn3n3_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereNewcoSAUMember_zUYOxb0X8nVj" style="font: 10pt Times New Roman; width: 9%; text-align: right" title="Payables with related parties">(1</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap">)</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_98A_eifrs-full--TradeAndOtherCurrentPayables_iNI_pn3n3_di_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereNewcoSAUMember_zTiHIZqRzRjc" style="font: 10pt Times New Roman; width: 9%; text-align: right">(1,941</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap">)</td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Codere Apuestas España S.L.</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top">Subsidiary of Codere Group</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98D_ecustom--TradesReceivable_iI_pn3n3_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasEspanaSLMember_zojbCKrFkbif" style="font: 10pt Times New Roman; text-align: right" title="Trade receivables">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98B_ecustom--PayablesWithRelatedParties_iI_pn3n3_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasEspanaSLMember_zBQrE5dR8rV6" style="font: 10pt Times New Roman; text-align: right" title="Payables with related parties">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_986_eifrs-full--TradeAndOtherCurrentPayables_iNI_pn3n3_di_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasEspanaSLMember_z5Mrdsd15qlc" style="font: 10pt Times New Roman; text-align: right">(338</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap">)</td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Other retail companies</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top">Subsidiary of Codere Group</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_987_ecustom--TradesReceivable_iI_pn3n3_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherRetailCompaniesMember_zq7EhceG65rb" style="font: 10pt Times New Roman; text-align: right" title="Trade receivables">1,384</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98C_ecustom--PayablesWithRelatedParties_iI_pn3n3_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherRetailCompaniesMember_zENr3A4UrbDh" style="font: 10pt Times New Roman; text-align: right" title="Payables with related parties">(1,692</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap">)</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_981_eifrs-full--TradeAndOtherCurrentPayables_iNI_pn3n3_di_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherRetailCompaniesMember_zlBKOV0L3ld" style="font: 10pt Times New Roman; text-align: right">(1,373</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap">)</td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Other latam retail companies</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top">Subsidiary of Codere Group</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_981_ecustom--TradesReceivable_iI_pn3n3_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherLatamRetailCompaniesMember_z11tdGp6pMY7" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Trade receivables">922</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_987_ecustom--PayablesWithRelatedParties_iI_pn3n3_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherLatamRetailCompaniesMember_zqyc4QJ6D7j6" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Payables with related parties">(1,208</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt">)</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_989_eifrs-full--TradeAndOtherCurrentPayables_iNI_pn3n3_di_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherLatamRetailCompaniesMember_zUtk6nFc5oQ5" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">(2,028</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt">)</td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; text-align: right; vertical-align: top"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_984_ecustom--TradesReceivable_iI_pn3n3_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TotalMember_z1eMGhg2Zap1" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Trade receivables">2,306</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98A_ecustom--PayablesWithRelatedParties_iI_pn3n3_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TotalMember_zWVPCX0Pz3Hf" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Payables with related parties">(2,901</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt">)</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98D_eifrs-full--TradeAndOtherCurrentPayables_iNI_pn3n3_di_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TotalMember_zib2O8xfF7Ki" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Trade payables and other current liabilities">(5,680</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt">)</td> </tr> </table> 06/30/2025 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTIES (Details)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman">Related parties</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Relation to Codere Online</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Finance costs and exchange differences</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Operating expenses</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Total Costs</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in; width: 29%">Codere Apuestas España S.L.</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 34%; text-align: left; vertical-align: top">Subsidiary of Codere Group</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_984_ecustom--FinanceCostsAndExchangeDifferences_pn3n3_c20250101__20250630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasEspanaSAMember_zTpeUGPvDXPl" style="font: 10pt Times New Roman; width: 9%; text-align: right" title="Finance costs and exchange differences">-</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_988_eifrs-full--OperatingExpense_pn3n3_c20250101__20250630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasEspanaSAMember_z5SqPin7ehn2" style="font: 10pt Times New Roman; width: 9%; text-align: right" title="Operating expenses">899</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_984_eifrs-full--CostOfSales_iN_pn3n3_di_c20250101__20250630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasEspanaSAMember_zpovBsSh1HS3" style="font: 10pt Times New Roman; width: 9%; text-align: right" title="Total Costs">899</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Codere Newco S.A.U.</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top">Parent of Codere Online</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98C_ecustom--FinanceCostsAndExchangeDifferences_pn3n3_c20250101__20250630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereNewcoSAUMember_zPCh95ddfQ9l" style="font: 10pt Times New Roman; text-align: right" title="Finance costs and exchange differences">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_988_eifrs-full--OperatingExpense_pn3n3_c20250101__20250630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereNewcoSAUMember_zbLZSjFjWYB4" style="font: 10pt Times New Roman; text-align: right" title="Operating expenses">7,683</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_984_eifrs-full--CostOfSales_iN_pn3n3_di_c20250101__20250630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereNewcoSAUMember_zVNXo4MpWSa3" style="font: 10pt Times New Roman; text-align: right" title="Total Costs">7,683</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Codere Apuestas Galicia S.L.</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top">Subsidiary of Codere Group</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_983_ecustom--FinanceCostsAndExchangeDifferences_pn3n3_c20250101__20250630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasGaliciaSLMember_zNPOgKBNBF55" style="font: 10pt Times New Roman; text-align: right" title="Finance costs and exchange differences">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_981_eifrs-full--OperatingExpense_pn3n3_c20250101__20250630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasGaliciaSLMember_zKHTkLiGhVRj" style="font: 10pt Times New Roman; text-align: right" title="Operating expenses">1,159</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98A_eifrs-full--CostOfSales_iN_pn3n3_di_c20250101__20250630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasGaliciaSLMember_z5lXGhCHybwf" style="font: 10pt Times New Roman; text-align: right" title="Total Costs">1,159</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Other retail companies</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top">Subsidiary of Codere Group</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98F_ecustom--FinanceCostsAndExchangeDifferences_pn3n3_c20250101__20250630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherRetailCompaniesMember_zFC2IPewMIb9" style="font: 10pt Times New Roman; text-align: right" title="Finance costs and exchange differences">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98C_eifrs-full--OperatingExpense_pn3n3_c20250101__20250630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherRetailCompaniesMember_zfwn0iKK1hC9" style="font: 10pt Times New Roman; text-align: right" title="Operating expenses">1,421</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_988_eifrs-full--CostOfSales_iN_pn3n3_di_c20250101__20250630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherRetailCompaniesMember_zWLdr5BAJxYl" style="font: 10pt Times New Roman; text-align: right" title="Total Costs">1,421</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Latam retail companies</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top">Subsidiary of Codere Group</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_983_ecustom--FinanceCostsAndExchangeDifferences_pn3n3_c20250101__20250630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LatamRetailCompaniesMember_zyW7OqoyGX5h" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Finance costs and exchange differences">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_987_eifrs-full--OperatingExpense_pn3n3_c20250101__20250630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LatamRetailCompaniesMember_zWlMB9wvWVl" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Operating expenses">3,249</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98A_eifrs-full--CostOfSales_iN_pn3n3_di_c20250101__20250630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LatamRetailCompaniesMember_zNwxBmG0KMIc" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total Costs">3,249</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; text-align: right; vertical-align: top"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98E_ecustom--FinanceCostsAndExchangeDifferences_pn3n3_c20250101__20250630_z26orKT246s5" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Finance costs and exchange differences">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98E_eifrs-full--OperatingExpense_pn3n3_c20250101__20250630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TotalMember_zIo0zTGJhsrk" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Operating expenses">14,411</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98D_eifrs-full--CostOfSales_iN_pn3n3_di_c20250101__20250630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TotalMember_zGHGh46uidSf" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total Costs">14,411</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> </table> Balance at 12/31/2025 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTIES (Details)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman">Related parties</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Relation to Codere Online</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Trade receivables (Note 6)</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Payables with Related Parties (Note 8)</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Trade payables and other current liabilities (Note 9)</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in; width: 29%">Codere Newco S.A.U.</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 34%; text-align: left; vertical-align: top">Parent of Codere Online</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_983_ecustom--TradesReceivable_iI_pn3n3_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereNewcoSAUMember_zQBn8k9vfq2k" style="font: 10pt Times New Roman; width: 9%; text-align: right" title="Trade receivables">-</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_987_ecustom--PayablesWithRelatedParties_iI_pn3n3_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereNewcoSAUMember_zxYNWhHavzp7" style="font: 10pt Times New Roman; width: 9%; text-align: right" title="Payables with related parties">(2</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap">)</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_981_eifrs-full--TradeAndOtherCurrentPayables_iNI_pn3n3_di_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereNewcoSAUMember_zKfEv7Vz4fz5" style="font: 10pt Times New Roman; width: 9%; text-align: right">(1,822</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap">)</td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Codere Operadora de Apuestas S.L. (OACO)</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top">Subsidiary of Codere Group</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98F_ecustom--TradesReceivable_iI_pn3n3_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereOperadoradeApuestasSLOACOMember_zwsEcpmaSir3" style="font: 10pt Times New Roman; text-align: right" title="Trade receivables">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_983_ecustom--PayablesWithRelatedParties_iI_pn3n3_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereOperadoradeApuestasSLOACOMember_zMe4MUbHG4Y3" style="font: 10pt Times New Roman; text-align: right" title="Payables with related parties">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98E_eifrs-full--TradeAndOtherCurrentPayables_iNI_pn3n3_di_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereOperadoradeApuestasSLOACOMember_zLSJ2kFSCJ8h" style="font: 10pt Times New Roman; text-align: right">(290</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap">)</td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Codere Apuestas España S.L. (CAES)</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top">Subsidiary of Codere Group</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_983_ecustom--TradesReceivable_iI_pn3n3_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasEspanaSLMember_zsPjp9LT3JEe" style="font: 10pt Times New Roman; text-align: right" title="Trade receivables">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98B_ecustom--PayablesWithRelatedParties_iI_pn3n3_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasEspanaSLMember_ztVQaN8Uqxcf" style="font: 10pt Times New Roman; text-align: right" title="Payables with related parties">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_986_eifrs-full--TradeAndOtherCurrentPayables_iNI_pn3n3_di_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasEspanaSLMember_z9Gl7OP0CDm5" style="font: 10pt Times New Roman; text-align: right">(224</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap">)</td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Other retail companies</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top">Subsidiary of Codere Group</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_985_ecustom--TradesReceivable_iI_pn3n3_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherRetailCompaniesMember_zryRlEssEy8f" style="font: 10pt Times New Roman; text-align: right" title="Trade receivables">12</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98B_ecustom--PayablesWithRelatedParties_iI_pn3n3_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherRetailCompaniesMember_zUAyMYfGNXz" style="font: 10pt Times New Roman; text-align: right" title="Payables with related parties">(155</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap">)</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_989_eifrs-full--TradeAndOtherCurrentPayables_iNI_pn3n3_di_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherRetailCompaniesMember_zVSKcOya3g12" style="font: 10pt Times New Roman; text-align: right">(531</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap">)</td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Latam retail companies</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top">Subsidiary of Codere Group</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_985_ecustom--TradesReceivable_iI_pn3n3_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LatamRetailCompaniesMember_zfm3UShESF9" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Trade receivables">942</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_980_ecustom--PayablesWithRelatedParties_iI_pn3n3_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LatamRetailCompaniesMember_zp35GB5BvZg9" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Payables with related parties">(1,651</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt">)</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_987_eifrs-full--TradeAndOtherCurrentPayables_iNI_pn3n3_di_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LatamRetailCompaniesMember_zplyvcFk9Vtd" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">(1,439</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt">)</td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; text-align: right; vertical-align: top"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_984_ecustom--TradesReceivable_iI_pn3n3_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TotalMember_z788TJDRXqGk" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Trade receivables">(954</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt">)</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_982_ecustom--PayablesWithRelatedParties_iI_pn3n3_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TotalMember_zrEiNpbnEWD5" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Payables with related parties">(1,808</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt">)</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_988_eifrs-full--TradeAndOtherCurrentPayables_iNI_pn3n3_di_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TotalMember_zKqb2YBBBNFc" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Trade payables and other current liabilities">(4,306</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt">)</td> </tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--DisclosureOfTransactionsRelatedCompanies_pn3n3_zAkUqGvgtIuk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTIES (Details)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Disclosure of transactions related companies</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td style="font: 10pt Times New Roman; text-align: right"> </td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td></tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman">Related parties</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Relation to Codere Online</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Finance costs and exchange differences</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Operating expenses</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Total Costs</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in; width: 29%">Codere Apuestas España S.L.</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 34%; text-align: left; vertical-align: top">Subsidiary of Codere Group</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_98A_ecustom--FinanceCostsAndExchangeDifferences_pn3n3_c20260101__20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasEspanaSAMember_zvpkxInnNch5" style="font: 10pt Times New Roman; width: 9%; text-align: right" title="Finance costs and exchange differences">-</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_986_eifrs-full--OperatingExpense_pn3n3_c20260101__20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasEspanaSAMember_zkTuZUDytXvb" style="font: 10pt Times New Roman; width: 9%; text-align: right" title="Operating expenses">1,734</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_98D_eifrs-full--CostOfSales_iN_pn3n3_di_c20260101__20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasEspanaSAMember_zEZOF6dAIgee" style="font: 10pt Times New Roman; width: 9%; text-align: right" title="Total Costs">1,734</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Codere Newco S.A.U.</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top">Parent of Codere Online</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_988_ecustom--FinanceCostsAndExchangeDifferences_pn3n3_c20260101__20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereNewcoSAUMember_zYm8lcirdZI8" style="font: 10pt Times New Roman; text-align: right" title="Finance costs and exchange differences">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_988_eifrs-full--OperatingExpense_pn3n3_c20260101__20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereNewcoSAUMember_z16aUMmSPrVk" style="font: 10pt Times New Roman; text-align: right" title="Operating expenses">7,721</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98C_eifrs-full--CostOfSales_iN_pn3n3_di_c20260101__20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereNewcoSAUMember_zEweWeyRKi81" style="font: 10pt Times New Roman; text-align: right" title="Total Costs">7,721</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Codere Apuestas Galicia S.L.</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top">Subsidiary of Codere Group</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98D_ecustom--FinanceCostsAndExchangeDifferences_pn3n3_c20260101__20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasGaliciaSLMember_zSSakgHnkiLe" style="font: 10pt Times New Roman; text-align: right" title="Finance costs and exchange differences">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98D_eifrs-full--OperatingExpense_pn3n3_c20260101__20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasGaliciaSLMember_zDaBvnw6Ppi1" style="font: 10pt Times New Roman; text-align: right" title="Operating expenses">1,278</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_984_eifrs-full--CostOfSales_iN_pn3n3_di_c20260101__20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasGaliciaSLMember_zlpMnMprpobk" style="font: 10pt Times New Roman; text-align: right" title="Total Costs">1,278</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Other retail companies</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top">Subsidiary of Codere Group</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_985_ecustom--FinanceCostsAndExchangeDifferences_pn3n3_c20260101__20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherRetailCompaniesMember_zU38FgPoWBc7" style="font: 10pt Times New Roman; text-align: right" title="Finance costs and exchange differences">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_986_eifrs-full--OperatingExpense_pn3n3_c20260101__20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherRetailCompaniesMember_zlhrBYGmX8G" style="font: 10pt Times New Roman; text-align: right" title="Operating expenses">200</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98A_eifrs-full--CostOfSales_iN_pn3n3_di_c20260101__20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherRetailCompaniesMember_zzFbKT976pZj" style="font: 10pt Times New Roman; text-align: right" title="Total Costs">200</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Latam retail companies</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top">Subsidiary of Codere Group</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_988_ecustom--FinanceCostsAndExchangeDifferences_pn3n3_c20260101__20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LatamRetailCompaniesMember_znY8je51bPKi" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Finance costs and exchange differences">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98B_eifrs-full--OperatingExpense_pn3n3_c20260101__20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LatamRetailCompaniesMember_zdokUrOiW3D2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Operating expenses">4,535</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98C_eifrs-full--CostOfSales_iN_pn3n3_di_c20260101__20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LatamRetailCompaniesMember_zibnaboISnAj" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total Costs">4,535</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; text-align: right; vertical-align: top"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_985_ecustom--FinanceCostsAndExchangeDifferences_pn3n3_c20260101__20260630_zCzPBPSBDe35" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Finance costs and exchange differences">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_988_eifrs-full--OperatingExpense_pn3n3_c20260101__20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TotalMember_zo6eBUCA84Q5" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Operating expenses">15,468</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_987_eifrs-full--CostOfSales_iN_pn3n3_di_c20260101__20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TotalMember_zsMcAjshj33d" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total Costs">15,468</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> </table> Balance at 06/30/2026 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTIES (Details)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman">Related parties</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Relation to Codere Online</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Trade receivables (Note 6)</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Payables with Related Parties (Note 8)</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Trade payables and other current liabilities (Note 9)</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in; width: 29%">Codere Newco S.A.U.</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 34%; text-align: left; vertical-align: top">Parent of Codere Online</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_987_ecustom--TradesReceivable_iI_pn3n3_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereNewcoSAUMember_zTgZkAl6tG0i" style="font: 10pt Times New Roman; width: 9%; text-align: right" title="Trade receivables">-</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_982_ecustom--PayablesWithRelatedParties_iI_pn3n3_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereNewcoSAUMember_zUYOxb0X8nVj" style="font: 10pt Times New Roman; width: 9%; text-align: right" title="Payables with related parties">(1</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap">)</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_98A_eifrs-full--TradeAndOtherCurrentPayables_iNI_pn3n3_di_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereNewcoSAUMember_zTiHIZqRzRjc" style="font: 10pt Times New Roman; width: 9%; text-align: right">(1,941</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap">)</td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Codere Apuestas España S.L.</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top">Subsidiary of Codere Group</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98D_ecustom--TradesReceivable_iI_pn3n3_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasEspanaSLMember_zojbCKrFkbif" style="font: 10pt Times New Roman; text-align: right" title="Trade receivables">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98B_ecustom--PayablesWithRelatedParties_iI_pn3n3_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasEspanaSLMember_zBQrE5dR8rV6" style="font: 10pt Times New Roman; text-align: right" title="Payables with related parties">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_986_eifrs-full--TradeAndOtherCurrentPayables_iNI_pn3n3_di_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasEspanaSLMember_z5Mrdsd15qlc" style="font: 10pt Times New Roman; text-align: right">(338</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap">)</td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Other retail companies</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top">Subsidiary of Codere Group</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_987_ecustom--TradesReceivable_iI_pn3n3_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherRetailCompaniesMember_zq7EhceG65rb" style="font: 10pt Times New Roman; text-align: right" title="Trade receivables">1,384</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98C_ecustom--PayablesWithRelatedParties_iI_pn3n3_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherRetailCompaniesMember_zENr3A4UrbDh" style="font: 10pt Times New Roman; text-align: right" title="Payables with related parties">(1,692</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap">)</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_981_eifrs-full--TradeAndOtherCurrentPayables_iNI_pn3n3_di_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherRetailCompaniesMember_zlBKOV0L3ld" style="font: 10pt Times New Roman; text-align: right">(1,373</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap">)</td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Other latam retail companies</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top">Subsidiary of Codere Group</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_981_ecustom--TradesReceivable_iI_pn3n3_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherLatamRetailCompaniesMember_z11tdGp6pMY7" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Trade receivables">922</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_987_ecustom--PayablesWithRelatedParties_iI_pn3n3_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherLatamRetailCompaniesMember_zqyc4QJ6D7j6" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Payables with related parties">(1,208</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt">)</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_989_eifrs-full--TradeAndOtherCurrentPayables_iNI_pn3n3_di_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherLatamRetailCompaniesMember_zUtk6nFc5oQ5" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">(2,028</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt">)</td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; text-align: right; vertical-align: top"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_984_ecustom--TradesReceivable_iI_pn3n3_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TotalMember_z1eMGhg2Zap1" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Trade receivables">2,306</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98A_ecustom--PayablesWithRelatedParties_iI_pn3n3_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TotalMember_zWVPCX0Pz3Hf" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Payables with related parties">(2,901</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt">)</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98D_eifrs-full--TradeAndOtherCurrentPayables_iNI_pn3n3_di_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TotalMember_zib2O8xfF7Ki" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Trade payables and other current liabilities">(5,680</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt">)</td> </tr> </table> 06/30/2025 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTIES (Details)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman">Related parties</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Relation to Codere Online</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Finance costs and exchange differences</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Operating expenses</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Total Costs</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in; width: 29%">Codere Apuestas España S.L.</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 34%; text-align: left; vertical-align: top">Subsidiary of Codere Group</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_984_ecustom--FinanceCostsAndExchangeDifferences_pn3n3_c20250101__20250630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasEspanaSAMember_zTpeUGPvDXPl" style="font: 10pt Times New Roman; width: 9%; text-align: right" title="Finance costs and exchange differences">-</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_988_eifrs-full--OperatingExpense_pn3n3_c20250101__20250630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasEspanaSAMember_z5SqPin7ehn2" style="font: 10pt Times New Roman; width: 9%; text-align: right" title="Operating expenses">899</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_984_eifrs-full--CostOfSales_iN_pn3n3_di_c20250101__20250630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasEspanaSAMember_zpovBsSh1HS3" style="font: 10pt Times New Roman; width: 9%; text-align: right" title="Total Costs">899</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Codere Newco S.A.U.</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top">Parent of Codere Online</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98C_ecustom--FinanceCostsAndExchangeDifferences_pn3n3_c20250101__20250630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereNewcoSAUMember_zPCh95ddfQ9l" style="font: 10pt Times New Roman; text-align: right" title="Finance costs and exchange differences">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_988_eifrs-full--OperatingExpense_pn3n3_c20250101__20250630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereNewcoSAUMember_zbLZSjFjWYB4" style="font: 10pt Times New Roman; text-align: right" title="Operating expenses">7,683</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_984_eifrs-full--CostOfSales_iN_pn3n3_di_c20250101__20250630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereNewcoSAUMember_zVNXo4MpWSa3" style="font: 10pt Times New Roman; text-align: right" title="Total Costs">7,683</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Codere Apuestas Galicia S.L.</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top">Subsidiary of Codere Group</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_983_ecustom--FinanceCostsAndExchangeDifferences_pn3n3_c20250101__20250630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasGaliciaSLMember_zNPOgKBNBF55" style="font: 10pt Times New Roman; text-align: right" title="Finance costs and exchange differences">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_981_eifrs-full--OperatingExpense_pn3n3_c20250101__20250630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasGaliciaSLMember_zKHTkLiGhVRj" style="font: 10pt Times New Roman; text-align: right" title="Operating expenses">1,159</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98A_eifrs-full--CostOfSales_iN_pn3n3_di_c20250101__20250630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasGaliciaSLMember_z5lXGhCHybwf" style="font: 10pt Times New Roman; text-align: right" title="Total Costs">1,159</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Other retail companies</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top">Subsidiary of Codere Group</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98F_ecustom--FinanceCostsAndExchangeDifferences_pn3n3_c20250101__20250630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherRetailCompaniesMember_zFC2IPewMIb9" style="font: 10pt Times New Roman; text-align: right" title="Finance costs and exchange differences">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98C_eifrs-full--OperatingExpense_pn3n3_c20250101__20250630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherRetailCompaniesMember_zfwn0iKK1hC9" style="font: 10pt Times New Roman; text-align: right" title="Operating expenses">1,421</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_988_eifrs-full--CostOfSales_iN_pn3n3_di_c20250101__20250630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherRetailCompaniesMember_zWLdr5BAJxYl" style="font: 10pt Times New Roman; text-align: right" title="Total Costs">1,421</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Latam retail companies</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top">Subsidiary of Codere Group</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_983_ecustom--FinanceCostsAndExchangeDifferences_pn3n3_c20250101__20250630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LatamRetailCompaniesMember_zyW7OqoyGX5h" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Finance costs and exchange differences">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_987_eifrs-full--OperatingExpense_pn3n3_c20250101__20250630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LatamRetailCompaniesMember_zWlMB9wvWVl" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Operating expenses">3,249</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98A_eifrs-full--CostOfSales_iN_pn3n3_di_c20250101__20250630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LatamRetailCompaniesMember_zNwxBmG0KMIc" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total Costs">3,249</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; text-align: right; vertical-align: top"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98E_ecustom--FinanceCostsAndExchangeDifferences_pn3n3_c20250101__20250630_z26orKT246s5" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Finance costs and exchange differences">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98E_eifrs-full--OperatingExpense_pn3n3_c20250101__20250630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TotalMember_zIo0zTGJhsrk" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Operating expenses">14,411</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98D_eifrs-full--CostOfSales_iN_pn3n3_di_c20250101__20250630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TotalMember_zGHGh46uidSf" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Total Costs">14,411</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> </tr> </table> Balance at 12/31/2025 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTIES (Details)"> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman">Related parties</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Relation to Codere Online</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Trade receivables (Note 6)</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Payables with Related Parties (Note 8)</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center">Trade payables and other current liabilities (Note 9)</td> <td style="font: 10pt Times New Roman; padding-bottom: 1pt"> </td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in; width: 29%">Codere Newco S.A.U.</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 34%; text-align: left; vertical-align: top">Parent of Codere Online</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_983_ecustom--TradesReceivable_iI_pn3n3_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereNewcoSAUMember_zQBn8k9vfq2k" style="font: 10pt Times New Roman; width: 9%; text-align: right" title="Trade receivables">-</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_987_ecustom--PayablesWithRelatedParties_iI_pn3n3_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereNewcoSAUMember_zxYNWhHavzp7" style="font: 10pt Times New Roman; width: 9%; text-align: right" title="Payables with related parties">(2</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap">)</td> <td style="font: 10pt Times New Roman; width: 1%"> </td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left"> </td> <td id="xdx_981_eifrs-full--TradeAndOtherCurrentPayables_iNI_pn3n3_di_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereNewcoSAUMember_zKfEv7Vz4fz5" style="font: 10pt Times New Roman; width: 9%; text-align: right">(1,822</td> <td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap">)</td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Codere Operadora de Apuestas S.L. (OACO)</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top">Subsidiary of Codere Group</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98F_ecustom--TradesReceivable_iI_pn3n3_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereOperadoradeApuestasSLOACOMember_zwsEcpmaSir3" style="font: 10pt Times New Roman; text-align: right" title="Trade receivables">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_983_ecustom--PayablesWithRelatedParties_iI_pn3n3_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereOperadoradeApuestasSLOACOMember_zMe4MUbHG4Y3" style="font: 10pt Times New Roman; text-align: right" title="Payables with related parties">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98E_eifrs-full--TradeAndOtherCurrentPayables_iNI_pn3n3_di_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereOperadoradeApuestasSLOACOMember_zLSJ2kFSCJ8h" style="font: 10pt Times New Roman; text-align: right">(290</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap">)</td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Codere Apuestas España S.L. (CAES)</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top">Subsidiary of Codere Group</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_983_ecustom--TradesReceivable_iI_pn3n3_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasEspanaSLMember_zsPjp9LT3JEe" style="font: 10pt Times New Roman; text-align: right" title="Trade receivables">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98B_ecustom--PayablesWithRelatedParties_iI_pn3n3_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasEspanaSLMember_ztVQaN8Uqxcf" style="font: 10pt Times New Roman; text-align: right" title="Payables with related parties">-</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_986_eifrs-full--TradeAndOtherCurrentPayables_iNI_pn3n3_di_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CodereApuestasEspanaSLMember_z9Gl7OP0CDm5" style="font: 10pt Times New Roman; text-align: right">(224</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap">)</td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Other retail companies</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top">Subsidiary of Codere Group</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_985_ecustom--TradesReceivable_iI_pn3n3_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherRetailCompaniesMember_zryRlEssEy8f" style="font: 10pt Times New Roman; text-align: right" title="Trade receivables">12</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_98B_ecustom--PayablesWithRelatedParties_iI_pn3n3_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherRetailCompaniesMember_zUAyMYfGNXz" style="font: 10pt Times New Roman; text-align: right" title="Payables with related parties">(155</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap">)</td> <td style="font: 10pt Times New Roman"> </td> <td style="font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_989_eifrs-full--TradeAndOtherCurrentPayables_iNI_pn3n3_di_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherRetailCompaniesMember_zVSKcOya3g12" style="font: 10pt Times New Roman; text-align: right">(531</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap">)</td> </tr> <tr style="background-color: #CCEEFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Latam retail companies</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top">Subsidiary of Codere Group</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_985_ecustom--TradesReceivable_iI_pn3n3_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LatamRetailCompaniesMember_zfm3UShESF9" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Trade receivables">942</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_980_ecustom--PayablesWithRelatedParties_iI_pn3n3_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LatamRetailCompaniesMember_zp35GB5BvZg9" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Payables with related parties">(1,651</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt">)</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_987_eifrs-full--TradeAndOtherCurrentPayables_iNI_pn3n3_di_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LatamRetailCompaniesMember_zplyvcFk9Vtd" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right">(1,439</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt">)</td> </tr> <tr style="background-color: #FFFFFF; vertical-align: bottom"> <td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in">Total</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="font: 10pt Times New Roman; text-align: right; vertical-align: top"> </td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_984_ecustom--TradesReceivable_iI_pn3n3_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TotalMember_z788TJDRXqGk" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Trade receivables">(954</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt">)</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_982_ecustom--PayablesWithRelatedParties_iI_pn3n3_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TotalMember_zrEiNpbnEWD5" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Payables with related parties">(1,808</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt">)</td> <td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: left"> </td> <td id="xdx_988_eifrs-full--TradeAndOtherCurrentPayables_iNI_pn3n3_di_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TotalMember_zKqb2YBBBNFc" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: right" title="Trade payables and other current liabilities">(4,306</td> <td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap; padding-bottom: 0.5pt">)</td> </tr> </table>

1734000

-1734000

7721000

-7721000

1278000

-1278000

200000

-200000

4535000

-4535000

15468000

-15468000

-1000

1941000

338000

1384000 -1692000

1373000

922000 -1208000

2028000

2306000 -2901000

5680000

899000

-899000

7683000

-7683000

1159000

-1159000

1421000

-1421000

3249000

-3249000

14411000

-14411000

-2000

1822000

290000

224000

12000 -155000

531000

942000 -1651000

1439000

-954000 -1808000

4306000

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%"> <tr style="vertical-align: top"> <td style="font: 10pt Times New Roman; text-align: justify; width: 0.25in">13.</td> <td style="font: 10pt Times New Roman; text-align: justify">COMMITMENTS AND CONTINGENCIES</td> </tr> </table> Codere Online occasionally faces contingencies related to litigation, claims, assessments, regulatory compliance, or tax inspections. Such proceedings can be costly, time consuming and unpredictable, and therefore, no assurance can be given that the final outcome of such proceedings will not materially impact Codere Online’s financial condition or results of operations. Provisions are recognized when Codere Online has a present obligation (legal or constructive) as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation. Where these recognition criteria are not met, contingent liabilities are disclosed, as applicable, unless the possibility of an outflow of resources embodying economic benefits is remote. The current liability for the estimated losses associated with these proceedings is not material to the consolidated financial condition and those estimated losses are not expected to have a material impact on Codere Online’s results of operations. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%"> <tr style="vertical-align: top"> <td style="font: 10pt Times New Roman; text-align: justify; width: 0.25in">14.</td> <td style="font: 10pt Times New Roman; text-align: justify">OTHER INFORMATION</td> </tr> </table> Long Term Incentive Plan (“LTIP”) On February 2, 2022, the Board approved the terms and conditions of a long-term incentive plan (the “LTIP”), which was approved by the Company Shareholders at a meeting held on March 3, 2022. The main objective of the LTIP is to enhance the alignment between senior management and directors of the Company’s Shareholders and strengthen the retention and motivation of senior management and directors in the long term. The LTIP is primarily for the benefit of certain existing and future senior managers of the Company, certain Directors and certain employees and independent contractors providing services to Codere Online from time to time. The beneficiaries will be proposed by the Chief Executive Officer of the Company and will be subject to approval by the Company´s Board, such beneficiaries will receive an invitation letter to participate in the LTIP. Beneficiaries will be required to accept the terms of a post-contractual non-compete and non-solicitation agreement to benefit from the terms of the LTIP. Compensation under the LTIP will be based on the beneficiary’s expected role, responsibilities and contribution to the business of the Company, among other things. The LTIP includes compensation in the form of share options, restricted shares, and/or deferred payments, payable depending upon the increase in the Company’s equity value and/or deferred payments payable depending upon the Incremental Equity Value (the amount will be determined as soon as possible following year-end 2026). The Incremental Equity Value will be calculated considering the Exercise Equity Value (which will be calculated considering the 2026 Adjusted EBITDA, the Net Financial Debt and the Transaction Value of Codere Online as established in the Company Sale Event), the Base Equity Value (amounting to $350 million) and the Invested Capital from shareholders (less any cash contributions to shareholders, in each case to the extent made after the date of commencement of this Plan and will be capitalized at an annual rate of 8%). According to the LTIP Agreement, the termination date of the restricted shares will be March 31, 2027, whereas the share options will terminate on December 31, 2027. The payment date shall be considered as the termination of the deferred payment rights under the Existing LTIP, which shall take place no later than March 31, 2027. The number of share options to be granted will be based on the portion of the Target Compensation tied to this stock option component, a $10.00 exercise price (the “Strike Price”), the Target Share Price and subject to standard anti-dilution protections and adjustment for extraordinary cash dividends. The restricted shares, share options and deferred payment rights granted to the beneficiaries shall have a 20% vesting per calendar year, considering the applicable start of vesting period. Notwithstanding the general 20% per year vesting rule, the following clarifications apply based on employee start dates: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.55in"> </td> <td style="font: 10pt Times New Roman; width: 0.25in; text-align: left">(i)</td> <td style="font: 10pt Times New Roman; text-align: justify">For grants made after January 1, 2022, where the beneficiary was already employed or providing services as of January 1, 2022, the vesting commencement date is deemed to be January 1, 2022</td> </tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.55in"> </td> <td style="font: 10pt Times New Roman; width: 0.25in; text-align: left">(ii)</td> <td style="font: 10pt Times New Roman; text-align: justify">For grants made after January 1, 2022, where the beneficiary joined the Company after January 1, 2022, the vesting schedule is adjusted proportionally to ensure full vesting by December 31, 2026 (i.e., more than 20% per year on average).</td> </tr> </table> The share options will be exercised at the option of the beneficiary on a cash or cashless basis (subject to the Company’s option to net cash settle) and will not be transferable by the beneficiary at any time. The Company intends to settle the options in shares. The number of restricted shares to be granted will be based on the portion of the Target Compensation tied to the restricted share component and a target share price of $20.50 (“Target Share Price”). The restricted shares may also be net cash settled by the Company, although the Company intends to settle them in shares. Share options may be exercised, and restricted shares may be sold, following the later of (i) 90 days from the respective vesting date and (ii) December 31, 2023. Deferred payment rights are measured in USD, and the employee will receive as many shares as are worth to the deferred payment right amount, subject to the vesting terms of the Amended Existing LTIP, which extended the vesting period for the deferred payment rights to December 31, 2027. The deferred payments rights granted to the beneficiaries shall have a 20% vesting per calendar year and will be paid at the Company’s option in cash or the Company’s Ordinary Shares subject to certain exceptions and acceleration events. The Company intends to settle the deferred payment rights in shares. The employer company of each beneficiary will be the one liable for compliance with applicable payroll obligations (income tax withholdings and social security tax withholdings/payments). The total number of Ordinary Shares issuable to beneficiaries pursuant to the share options and restricted shares shall be limited to 5% of the total number of Ordinary Shares issued and outstanding at the time the LTIP was approved by the Company’s Shareholders. The Company may increase such limit by an amount equivalent to 0.2% of the total number of Ordinary Shares issued and outstanding on each December 31 through the end of the vesting period of the LTIP, to provide for additional capacity to grant awards to additional beneficiaries under the LTIP. Amended Existing Long Term Incentive Plan (“Amended Existing LTIP”) On November 7, 2024, the Board approved certain amendments to the Company’s existing LTIP with the aim of further enhancing the alignment between management, directors and shareholders by providing additional incentives. The amended existing LTIP (the “Amended Existing LTIP”) was subsequently approved by the Company’s shareholders at the Annual General Meeting held on June 30, 2025. Under the Amended Existing LTIP, participants may receive additional restricted share awards and/or additional deferred payment rights (“DPR”) based on their role, level, business unit and the strategic objectives of the program. No additional stock options are offered under the Amended Existing LTIP. The additional restricted share awards are subject to a three-year vesting period covering the period from January 1, 2024 through December 31, 2026, being the expiration date of the previous existing LTIP’s original five-year term. The total potential payout under the deferred payment right component was increased by an additional $8.5 million, subject to an overall cap of $17.5 million. In addition, the deferred payment right calculation formula was amended, the minimum equity value threshold for eligibility was reduced and the payout mechanism was revised to incorporate a tiered structure. The vesting period for the DPR was also extended to December 31, 2027 (from December 31, 2026). The Amended Existing LTIP further includes provisions governing the treatment of awards in the event of a delisting of the Company’s shares (other than as a result of a regulatory breach). The Company intends to settle the deferred payment rights in shares. Additional restrictions include clawback provisions applicable for a two-year period from the vesting date of an award, triggered upon termination for misconduct, fraud, gross negligence or breaches of post-termination restrictive covenants. New Long Term Incentive Plan (“New LTIP”) On the same date as for the Amended Existing LTIP, November 7, 2024, the Board also approved a new long-term incentive plan (the “New LTIP”) as an additional retention mechanism for senior management and directors. The New LTIP was approved by shareholders at the Annual General Meeting held on June 30, 2025. The New LTIP is a stock option plan covering the 2024–2028 period pursuant to which Codere Online may grant up to 2.6 million stock options to eligible participants. The legal grant date is defined as the date of shareholder approval in respect of awards relating to years 2024 and 2025, and January 1 of each year for awards relating to years 2026 through 2028. Options are granted at market value on the grant date and vest over a four-year period in annual cliff installments. Notwithstanding this general vesting rule, awards relating to 2024 and 2025 are deemed to have commenced vesting on January 1, 2024, and January 1, 2025, respectively. Although the New LTIP is a five-year plan, its overall term extends through December 31, 2031, to allow full vesting of awards granted in the fifth year. Each stock option has a contractual life of ten years measured from January 1 of the year of grant. The New LTIP also includes clawback provisions permitting recovery of awards for a two-year period following vesting. In certain cases, including senior executive roles, clawback may also be triggered by voluntary resignation. The total number of share options, restricted shares and deferred payments right to each part of the LTIP, the Amended Existing LTIP and the New LTIP are as follow: 06/30/2026 <table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--NumberOfShareOptionsTableTextBlock_pn3n3_znFR7lnFqOv6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - OTHER INFORMATION (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: center">Disclosure number of share options</td> <td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of share options</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of restricted shares</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Deferred payments rights (USD)</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; font-weight: bold; text-align: left; padding-bottom: 1pt">Total rights as of December 31, 2025</td> <td style="width: 1%; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td> <td id="xdx_98E_ecustom--TotalRightsAssigned_iS_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ShareOptionsMember_zQZzp0y03Ejf" style="border-bottom: Black 1pt solid; width: 9%; font-weight: bold; text-align: right" title="Total rights as of December 31, 2024">1,893,608</td> <td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="width: 1%; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td> <td id="xdx_98A_ecustom--TotalRightsAssigned_iS_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_z08CnrIhoKY5" style="border-bottom: Black 1pt solid; width: 9%; font-weight: bold; text-align: right" title="Total rights as of December 31, 2024">321,683</td> <td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="width: 1%; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td> <td id="xdx_98F_ecustom--TotalRightsAssigned_iS_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_z06Se7q6JXBd" style="border-bottom: Black 1pt solid; width: 9%; font-weight: bold; text-align: right" title="Total rights as of December 31, 2024">16,204,611</td> <td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Awarded during the period</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_988_ecustom--AwardedDuringPeriod_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--ShareOptionsMember_zR61Y8av4BC6" style="border-bottom: Black 1pt solid; text-align: right" title="Awarded during the period">620,000</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_984_ecustom--AwardedDuringPeriod_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_zNOuQzAT5mP5" style="border-bottom: Black 1pt solid; text-align: right" title="Awarded during the period">160,000</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_980_ecustom--AwardedDuringPeriod_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_zwhpAS1ENUL3" style="border-bottom: Black 1pt solid; text-align: right" title="Awarded during the period">500,000</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Issued during the period</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_989_ecustom--IssuedDuringPeriod_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--ShareOptionsMember_zUWbEYa8AAT2" style="border-bottom: Black 1pt solid; text-align: right" title="Issued during the period">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98F_ecustom--IssuedDuringPeriod_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_zVZd4ZCXwPna" style="border-bottom: Black 1pt solid; text-align: right" title="Issued during the period">(220,103</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_989_ecustom--IssuedDuringPeriod_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_zF6Rr6H1tbwk" style="border-bottom: Black 1pt solid; text-align: right" title="Issued during the period">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Cash settled during the period</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_985_ecustom--CashSettledDuringPeriod_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--ShareOptionsMember_zQX39hpU45B8" style="border-bottom: Black 1pt solid; text-align: right" title="Cash settled during the period">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_984_ecustom--CashSettledDuringPeriod_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_zPRaEyQslVlf" style="border-bottom: Black 1pt solid; text-align: right" title="Cash settled during the period">(48,921</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_983_ecustom--CashSettledDuringPeriod_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_z6c1Kh2g8bp9" style="border-bottom: Black 1pt solid; text-align: right" title="Cash settled during the period">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Exercised during the period</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98B_ecustom--ExercisedDuringPeriod_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--ShareOptionsMember_zGTwvJRmz6ra" style="border-bottom: Black 1pt solid; text-align: right" title="Exercised during the period">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_983_ecustom--ExercisedDuringPeriod_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_z092XeUYsAZf" style="border-bottom: Black 1pt solid; text-align: right" title="Exercised during the period">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_988_ecustom--ExercisedDuringPeriod_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_zp2rvVwSJZxj" style="border-bottom: Black 1pt solid; text-align: right" title="Exercised during the period">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Forfeited during the period</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98D_ecustom--ForfeitedDuringPeriod_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--ShareOptionsMember_zHNGIAwcboda" style="border-bottom: Black 1pt solid; text-align: right" title="Forfeited during the period">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_986_ecustom--ForfeitedDuringPeriod_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_zBDWsDLjWQl9" style="border-bottom: Black 1pt solid; text-align: right" title="Forfeited during the period">(1,852</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_985_ecustom--ForfeitedDuringPeriod_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_zDX2zwdPhnNe" style="border-bottom: Black 1pt solid; text-align: right" title="Forfeited during the period">(230,608</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total rights as of June 30, 2026</td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_98E_ecustom--TotalRightsAssigned_iE_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--ShareOptionsMember_zKAGRlHUtxye" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Total rights as of June 30, 2025">2,513,608</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_982_ecustom--TotalRightsAssigned_iE_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_zSpTiFKx25vf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Total rights as of June 30, 2025">210,807</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_98D_ecustom--TotalRightsAssigned_iE_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_zbFpGF3G1p1d" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Total rights as of June 30, 2025">16,474,003</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic; text-align: left">Vested</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_ecustom--Vested_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--ShareOptionsMember_zmvs9tchGGZa" style="text-align: right" title="Vested">1,201,976</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98F_ecustom--Vested_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_zofmPMqf5YIg" style="text-align: right" title="Vested">105,403</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--Vested_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_ztBh4TF8JGK4" style="text-align: right" title="Vested">1,750,084</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic; text-align: left">Unvested</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98B_ecustom--Unvested_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--ShareOptionsMember_zPg6SQrO4pDj" style="text-align: right" title="Unvested">1,311,632</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_ecustom--Unvested_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_zMUf78AUhlUj" style="text-align: right" title="Unvested">105,404</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_980_ecustom--Unvested_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_zRtnFUJgRYZc" style="text-align: right" title="Unvested">14,723,919</td> <td style="text-align: left"> </td></tr> </table> 12/31/2025 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of share options</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> Number of restricted shares</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> Deferred payments rights (USD)</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; font-weight: bold; text-align: left; padding-bottom: 1pt">Total rights as of December 31, 2024</td> <td style="width: 1%; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td> <td id="xdx_98D_ecustom--TotalRightsAssigned_iS_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--ShareOptionsMember_z9Qk4mT8Eum6" style="border-bottom: Black 1pt solid; width: 9%; font-weight: bold; text-align: right" title="Total rights as of December 31, 2024">933,233</td> <td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="width: 1%; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td> <td id="xdx_98F_ecustom--TotalRightsAssigned_iS_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_zFaPZdoFsdT" style="border-bottom: Black 1pt solid; width: 9%; font-weight: bold; text-align: right" title="Total rights as of December 31, 2024">558,867</td> <td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="width: 1%; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td> <td id="xdx_98C_ecustom--TotalRightsAssigned_iS_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_zaRyvkQqA0v8" style="border-bottom: Black 1pt solid; width: 9%; font-weight: bold; text-align: right" title="Total rights as of December 31, 2024">8,903,209</td> <td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Awarded during the period</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98C_ecustom--AwardedDuringPeriod_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--ShareOptionsMember_zpTLR8Wsva8k" style="border-bottom: Black 1pt solid; text-align: right" title="Awarded during the period">1,005,000</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_982_ecustom--AwardedDuringPeriod_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_zw1ZKdUHm9x2" style="border-bottom: Black 1pt solid; text-align: right" title="Awarded during the period">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_983_ecustom--AwardedDuringPeriod_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_zQytMgSJtgsk" style="border-bottom: Black 1pt solid; text-align: right" title="Awarded during the period">7,725,000</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Issued during the period</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_986_ecustom--IssuedDuringPeriod_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--ShareOptionsMember_zcxw6g1kbfKh" style="border-bottom: Black 1pt solid; text-align: right" title="Issued during the period">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_981_ecustom--IssuedDuringPeriod_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_zHVqSpFBZ9G3" style="border-bottom: Black 1pt solid; text-align: right" title="Issued during the period">(149,639</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_987_ecustom--IssuedDuringPeriod_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_zxabtdwa1jJe" style="border-bottom: Black 1pt solid; text-align: right" title="Issued during the period">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Cash settled during the period</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_989_ecustom--CashSettledDuringPeriod_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--ShareOptionsMember_zrOZjonxAVcf" style="border-bottom: Black 1pt solid; text-align: right" title="Cash settled during the period">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_982_ecustom--CashSettledDuringPeriod_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_z6pHpHanlnxk" style="border-bottom: Black 1pt solid; text-align: right" title="Cash settled during the period">(46,511</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_982_ecustom--CashSettledDuringPeriod_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_ziCAPU8fdwX9" style="border-bottom: Black 1pt solid; text-align: right" title="Cash settled during the period">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Exercised during the period</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_984_ecustom--ExercisedDuringPeriod_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--ShareOptionsMember_zY8qTfsTI0z5" style="border-bottom: Black 1pt solid; text-align: right" title="Exercised during the period">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_984_ecustom--ExercisedDuringPeriod_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_zfUo3uhK3h86" style="border-bottom: Black 1pt solid; text-align: right" title="Exercised during the period">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_988_ecustom--ExercisedDuringPeriod_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_z7kZtSB5rAg3" style="border-bottom: Black 1pt solid; text-align: right" title="Exercised during the period">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Forfeited during the period</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_985_ecustom--ForfeitedDuringPeriod_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--ShareOptionsMember_zfiJJH3xFEk6" style="border-bottom: Black 1pt solid; text-align: right" title="Forfeited during the period">(44,625</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_988_ecustom--ForfeitedDuringPeriod_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_z0l53Rnho1O6" style="border-bottom: Black 1pt solid; text-align: right" title="Forfeited during the period">(41,034</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98F_ecustom--ForfeitedDuringPeriod_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_zWZL6xqLPPch" style="border-bottom: Black 1pt solid; text-align: right" title="Forfeited during the period">(423,598</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total rights as of December 31, 2025</td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_988_ecustom--TotalRightsAssigned_iE_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--ShareOptionsMember_zYXfEjXAbVdk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Total rights as of June 30, 2025">1,893,608</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_982_ecustom--TotalRightsAssigned_iE_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_zVL5yAaFsmgc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Total rights as of June 30, 2025">321,683</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_98F_ecustom--TotalRightsAssigned_iE_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_zvbM77EpsR4h" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Total rights as of June 30, 2025">16,204,611</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic; text-align: left">Vested</td> <td style="font-style: italic"> </td> <td style="font-style: italic; text-align: left"> </td> <td id="xdx_98C_ecustom--Vested_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--ShareOptionsMember_zhRYHK4yHyZ9" style="font-style: italic; text-align: right" title="Vested">1,126,595</td> <td style="font-style: italic; text-align: left"> </td> <td style="font-style: italic"> </td> <td style="font-style: italic; text-align: left"> </td> <td id="xdx_987_ecustom--Vested_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_zENf3ZYJkE55" style="font-style: italic; text-align: right" title="Vested">179,147</td> <td style="font-style: italic; text-align: left"> </td> <td style="font-style: italic"> </td> <td style="font-style: italic; text-align: left"> </td> <td id="xdx_98D_ecustom--Vested_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_fKg_____zFTIwrWnFRqf" style="font-style: italic; text-align: right" title="Vested">1,744,954</td> <td style="font-style: italic; text-align: left">*</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic; text-align: left">Unvested</td> <td style="font-style: italic"> </td> <td style="font-style: italic; text-align: left"> </td> <td id="xdx_989_ecustom--Unvested_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--ShareOptionsMember_zh0hZMlKx6Uh" style="font-style: italic; text-align: right" title="Unvested">767,013</td> <td style="font-style: italic; text-align: left"> </td> <td style="font-style: italic"> </td> <td style="font-style: italic; text-align: left"> </td> <td id="xdx_985_ecustom--Unvested_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_zYDvS7iUCFH1" style="font-style: italic; text-align: right" title="Unvested">142,536</td> <td style="font-style: italic; text-align: left"> </td> <td style="font-style: italic"> </td> <td style="font-style: italic; text-align: left"> </td> <td id="xdx_986_ecustom--Unvested_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_zSOSUq5S0vA6" style="font-style: italic; text-align: right" title="Unvested">14,459,657</td> <td style="font-style: italic; text-align: left"> </td></tr> </table> <div style="width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"></td> <td id="xdx_F03_zx1wkaXWKG53" style="width: 0.25in; text-align: left">*</td> <td id="xdx_F10_z60xYNa1WvX" style="text-align: justify">For the beneficiaries who accepted the Amended Existing LTIP, all DPR awards scheduled to vest in 2025 were treated as entirely unvested. Unlike the LTIP, which provided pro-rata vesting for all leavers, the Amended Existing LTIP restricts pro-rata vesting solely to participants meeting the good leaver criteria.</td> </tr> </table> The fair value of the equity instruments granted under the LTIP has been determined using a Monte Carlo simulation valuation model as of each of the grant dates, considering the conditions determined in the LTIP Agreement, and the following assumptions: <table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--DisclosureAssumptionsConsideringTableTextBlock_pn3n3_zLXFa8QXEWo7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - OTHER INFORMATION (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Disclosure assumptions considering</td> <td> </td> <td style="text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Forecast share price volatility (annualized)</td> <td style="width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 21%; text-align: right">50.93</td> <td style="vertical-align: bottom; width: 1%; padding-bottom: 1pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Plan duration (years)</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right">5.00</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Expected dividend yield</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right">0.00</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Risk-free interest rate</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right">U.S. Sovereign Bond yield</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: left"> </td></tr> </table> Additionally, the fair value of the equity instruments granted as part of the New LTIP Agreement has been determined using the Black-Scholes valuation model as of each of the grant dates, considering the conditions determined in the New LTIP Agreement, and the following assumptions: <table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--DisclosureBlackScholesSimulationValuationTableTextBlock_z1hahbKH2Gt2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - OTHER INFORMATION (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="display: none; vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Disclosure Black Scholes simulation valuation</td> <td> </td> <td style="text-align: center"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="text-align: left; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Forecast share price volatility (annualized)</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><span id="xdx_904_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_c20260101__20260630__ifrs-full--RangeAxis__custom--MinimumsMember_zmhPkafd1hi2" title="Forecast share price volatility (annualized)">49.62% – <span id="xdx_90A_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_c20260101__20260630__ifrs-full--RangeAxis__custom--MaximumsMember_zLXPxmMmhdRi" title="Forecast share price volatility (annualized)">52.40%</td> <td style="text-align: left; padding-bottom: 1pt; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Plan duration (years)</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right">5.50 to 7.00</td> <td style="text-align: left; padding-bottom: 1pt; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; padding-bottom: 1pt">Expected dividend yield</td> <td style="width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 21%; text-align: right">0.00</td> <td style="vertical-align: bottom; width: 1%; padding-bottom: 1pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt">Risk-free interest rate</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right">U.S. Sovereign Bond yield</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: left"> </td></tr> </table> Due to the limited trading history of the Company’s shares, expected share price volatility has been determined based on the average historical standard volatility of a group of selected peers, considering a 5-year period, matching the applicable LTIP tenor. Fair value of restricted shares The fair value of restricted share has been calculated as the number of estimated vested instruments multiplied by the grant-date fair value per restricted share. The number of estimated vested instruments is based on the awards granted to each beneficiary’s invitation letter, and the expected share value has been determined based of the aforementioned Monte Carlo simulation and the valuation inputs previously described. Fair value of stock options The fair value of stock options, which may be converted into the Company’s Ordinary shares at a previously specified price during a defined time period, has been calculated by multiplying the number of granted stock options by the grant-date fair value per option. To determine the value of stock options at each grant date, the Company used the expected share price evolution derived from the Monte Carlo simulation model under the LTIP and the Black-Scholes valuation model under the New LTIP. Option value consists of intrinsic value, which is the difference between the underlying share price and the option exercise price if positive, and time value, which reflects the possibility that the option may gain intrinsic value in the future. Based on the expected share price evolution, the Company’s stock options had only time value at each grant date, as the underlying share price was below the $10.00 per share exercise price under the LTIP. Under the New LTIP, the exercise price of each option is determined as the greater of (i) the market value of an ordinary Share on the grant date ($8.49 per share for Year 1 and Year 2 awards) and (ii) the nominal value of an Ordinary Share on the grant date (€1.00 per share). Based on the expected share price evolution, the stock options had time and intrinsic value at each grant date, as the underlying share price was close to the exercise price under the New LTIP. Deferred payment rights Finally, deferred payment rights are subject to non-market performance conditions linked to the Company’s EBITDA and net financial debt. The number of shares expected to be delivered is estimated based on the Company’s business plan and is reassessed over the vesting period. Accordingly, the Company’s business plan is used to determine the preliminary number of shares expected to be delivered to beneficiaries under the sub-plans. The incentives granted to the beneficiaries under the LTIP are subject to a 5-year general vesting period, with 20% vesting per year, subject to certain exceptions and acceleration events, in order to promote the long-term retention of the beneficiaries. Except in cases of termination for cause, beneficiaries generally retain vested awards upon cessation of employment or service. Awards are subject to clawback in certain circumstances, including breaches of post-termination restrictive covenants or as required by applicable law. The LTIP is subject to the Spanish employment law as a significant part of the compensation under the LTIP will be awarded to beneficiaries located in Spain. The components of the LTIP may be subject to special terms and conditions depending on the location of the beneficiary. The foregoing description of the LTIP does not purport to be complete and is qualified in its entirety by reference to the full text of the LTIP Master Agreement, which has been filed as an exhibit to the annual report of Codere Online as of December 31, 2022. Codere Online recognizes the expense associated with the LTIP using the graded vesting method, in accordance with IFRS 2:B43–B44, whereby each vesting tranche is treated as a separate award and expensed over its respective vesting period. For the six month period ended June 30, 2026, the impact of the LTIP recorded in the Unaudited Interim Condensed Consolidated Statements of operations and income statement as personnel expenses amounted to € 6.2 million euros. <table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--NumberOfShareOptionsTableTextBlock_pn3n3_znFR7lnFqOv6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - OTHER INFORMATION (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: center">Disclosure number of share options</td> <td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of share options</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of restricted shares</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Deferred payments rights (USD)</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; font-weight: bold; text-align: left; padding-bottom: 1pt">Total rights as of December 31, 2025</td> <td style="width: 1%; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td> <td id="xdx_98E_ecustom--TotalRightsAssigned_iS_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ShareOptionsMember_zQZzp0y03Ejf" style="border-bottom: Black 1pt solid; width: 9%; font-weight: bold; text-align: right" title="Total rights as of December 31, 2024">1,893,608</td> <td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="width: 1%; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td> <td id="xdx_98A_ecustom--TotalRightsAssigned_iS_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_z08CnrIhoKY5" style="border-bottom: Black 1pt solid; width: 9%; font-weight: bold; text-align: right" title="Total rights as of December 31, 2024">321,683</td> <td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="width: 1%; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td> <td id="xdx_98F_ecustom--TotalRightsAssigned_iS_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_z06Se7q6JXBd" style="border-bottom: Black 1pt solid; width: 9%; font-weight: bold; text-align: right" title="Total rights as of December 31, 2024">16,204,611</td> <td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Awarded during the period</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_988_ecustom--AwardedDuringPeriod_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--ShareOptionsMember_zR61Y8av4BC6" style="border-bottom: Black 1pt solid; text-align: right" title="Awarded during the period">620,000</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_984_ecustom--AwardedDuringPeriod_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_zNOuQzAT5mP5" style="border-bottom: Black 1pt solid; text-align: right" title="Awarded during the period">160,000</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_980_ecustom--AwardedDuringPeriod_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_zwhpAS1ENUL3" style="border-bottom: Black 1pt solid; text-align: right" title="Awarded during the period">500,000</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Issued during the period</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_989_ecustom--IssuedDuringPeriod_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--ShareOptionsMember_zUWbEYa8AAT2" style="border-bottom: Black 1pt solid; text-align: right" title="Issued during the period">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98F_ecustom--IssuedDuringPeriod_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_zVZd4ZCXwPna" style="border-bottom: Black 1pt solid; text-align: right" title="Issued during the period">(220,103</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_989_ecustom--IssuedDuringPeriod_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_zF6Rr6H1tbwk" style="border-bottom: Black 1pt solid; text-align: right" title="Issued during the period">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Cash settled during the period</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_985_ecustom--CashSettledDuringPeriod_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--ShareOptionsMember_zQX39hpU45B8" style="border-bottom: Black 1pt solid; text-align: right" title="Cash settled during the period">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_984_ecustom--CashSettledDuringPeriod_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_zPRaEyQslVlf" style="border-bottom: Black 1pt solid; text-align: right" title="Cash settled during the period">(48,921</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_983_ecustom--CashSettledDuringPeriod_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_z6c1Kh2g8bp9" style="border-bottom: Black 1pt solid; text-align: right" title="Cash settled during the period">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Exercised during the period</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98B_ecustom--ExercisedDuringPeriod_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--ShareOptionsMember_zGTwvJRmz6ra" style="border-bottom: Black 1pt solid; text-align: right" title="Exercised during the period">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_983_ecustom--ExercisedDuringPeriod_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_z092XeUYsAZf" style="border-bottom: Black 1pt solid; text-align: right" title="Exercised during the period">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_988_ecustom--ExercisedDuringPeriod_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_zp2rvVwSJZxj" style="border-bottom: Black 1pt solid; text-align: right" title="Exercised during the period">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Forfeited during the period</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98D_ecustom--ForfeitedDuringPeriod_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--ShareOptionsMember_zHNGIAwcboda" style="border-bottom: Black 1pt solid; text-align: right" title="Forfeited during the period">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_986_ecustom--ForfeitedDuringPeriod_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_zBDWsDLjWQl9" style="border-bottom: Black 1pt solid; text-align: right" title="Forfeited during the period">(1,852</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_985_ecustom--ForfeitedDuringPeriod_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_zDX2zwdPhnNe" style="border-bottom: Black 1pt solid; text-align: right" title="Forfeited during the period">(230,608</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total rights as of June 30, 2026</td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_98E_ecustom--TotalRightsAssigned_iE_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--ShareOptionsMember_zKAGRlHUtxye" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Total rights as of June 30, 2025">2,513,608</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_982_ecustom--TotalRightsAssigned_iE_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_zSpTiFKx25vf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Total rights as of June 30, 2025">210,807</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_98D_ecustom--TotalRightsAssigned_iE_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_zbFpGF3G1p1d" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Total rights as of June 30, 2025">16,474,003</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic; text-align: left">Vested</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_ecustom--Vested_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--ShareOptionsMember_zmvs9tchGGZa" style="text-align: right" title="Vested">1,201,976</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98F_ecustom--Vested_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_zofmPMqf5YIg" style="text-align: right" title="Vested">105,403</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--Vested_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_ztBh4TF8JGK4" style="text-align: right" title="Vested">1,750,084</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic; text-align: left">Unvested</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98B_ecustom--Unvested_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--ShareOptionsMember_zPg6SQrO4pDj" style="text-align: right" title="Unvested">1,311,632</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_ecustom--Unvested_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_zMUf78AUhlUj" style="text-align: right" title="Unvested">105,404</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_980_ecustom--Unvested_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_zRtnFUJgRYZc" style="text-align: right" title="Unvested">14,723,919</td> <td style="text-align: left"> </td></tr> </table> 12/31/2025 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of share options</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> Number of restricted shares</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> Deferred payments rights (USD)</td> <td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; font-weight: bold; text-align: left; padding-bottom: 1pt">Total rights as of December 31, 2024</td> <td style="width: 1%; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td> <td id="xdx_98D_ecustom--TotalRightsAssigned_iS_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--ShareOptionsMember_z9Qk4mT8Eum6" style="border-bottom: Black 1pt solid; width: 9%; font-weight: bold; text-align: right" title="Total rights as of December 31, 2024">933,233</td> <td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="width: 1%; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td> <td id="xdx_98F_ecustom--TotalRightsAssigned_iS_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_zFaPZdoFsdT" style="border-bottom: Black 1pt solid; width: 9%; font-weight: bold; text-align: right" title="Total rights as of December 31, 2024">558,867</td> <td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="width: 1%; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td> <td id="xdx_98C_ecustom--TotalRightsAssigned_iS_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_zaRyvkQqA0v8" style="border-bottom: Black 1pt solid; width: 9%; font-weight: bold; text-align: right" title="Total rights as of December 31, 2024">8,903,209</td> <td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Awarded during the period</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98C_ecustom--AwardedDuringPeriod_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--ShareOptionsMember_zpTLR8Wsva8k" style="border-bottom: Black 1pt solid; text-align: right" title="Awarded during the period">1,005,000</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_982_ecustom--AwardedDuringPeriod_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_zw1ZKdUHm9x2" style="border-bottom: Black 1pt solid; text-align: right" title="Awarded during the period">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_983_ecustom--AwardedDuringPeriod_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_zQytMgSJtgsk" style="border-bottom: Black 1pt solid; text-align: right" title="Awarded during the period">7,725,000</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Issued during the period</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_986_ecustom--IssuedDuringPeriod_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--ShareOptionsMember_zcxw6g1kbfKh" style="border-bottom: Black 1pt solid; text-align: right" title="Issued during the period">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_981_ecustom--IssuedDuringPeriod_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_zHVqSpFBZ9G3" style="border-bottom: Black 1pt solid; text-align: right" title="Issued during the period">(149,639</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_987_ecustom--IssuedDuringPeriod_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_zxabtdwa1jJe" style="border-bottom: Black 1pt solid; text-align: right" title="Issued during the period">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Cash settled during the period</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_989_ecustom--CashSettledDuringPeriod_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--ShareOptionsMember_zrOZjonxAVcf" style="border-bottom: Black 1pt solid; text-align: right" title="Cash settled during the period">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_982_ecustom--CashSettledDuringPeriod_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_z6pHpHanlnxk" style="border-bottom: Black 1pt solid; text-align: right" title="Cash settled during the period">(46,511</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_982_ecustom--CashSettledDuringPeriod_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_ziCAPU8fdwX9" style="border-bottom: Black 1pt solid; text-align: right" title="Cash settled during the period">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Exercised during the period</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_984_ecustom--ExercisedDuringPeriod_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--ShareOptionsMember_zY8qTfsTI0z5" style="border-bottom: Black 1pt solid; text-align: right" title="Exercised during the period">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_984_ecustom--ExercisedDuringPeriod_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_zfUo3uhK3h86" style="border-bottom: Black 1pt solid; text-align: right" title="Exercised during the period">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_988_ecustom--ExercisedDuringPeriod_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_z7kZtSB5rAg3" style="border-bottom: Black 1pt solid; text-align: right" title="Exercised during the period">-</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Forfeited during the period</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_985_ecustom--ForfeitedDuringPeriod_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--ShareOptionsMember_zfiJJH3xFEk6" style="border-bottom: Black 1pt solid; text-align: right" title="Forfeited during the period">(44,625</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_988_ecustom--ForfeitedDuringPeriod_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_z0l53Rnho1O6" style="border-bottom: Black 1pt solid; text-align: right" title="Forfeited during the period">(41,034</td> <td style="padding-bottom: 1pt; text-align: left">)</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98F_ecustom--ForfeitedDuringPeriod_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_zWZL6xqLPPch" style="border-bottom: Black 1pt solid; text-align: right" title="Forfeited during the period">(423,598</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total rights as of December 31, 2025</td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_988_ecustom--TotalRightsAssigned_iE_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--ShareOptionsMember_zYXfEjXAbVdk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Total rights as of June 30, 2025">1,893,608</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_982_ecustom--TotalRightsAssigned_iE_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_zVL5yAaFsmgc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Total rights as of June 30, 2025">321,683</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td> <td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td> <td id="xdx_98F_ecustom--TotalRightsAssigned_iE_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_zvbM77EpsR4h" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Total rights as of June 30, 2025">16,204,611</td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic; text-align: left">Vested</td> <td style="font-style: italic"> </td> <td style="font-style: italic; text-align: left"> </td> <td id="xdx_98C_ecustom--Vested_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--ShareOptionsMember_zhRYHK4yHyZ9" style="font-style: italic; text-align: right" title="Vested">1,126,595</td> <td style="font-style: italic; text-align: left"> </td> <td style="font-style: italic"> </td> <td style="font-style: italic; text-align: left"> </td> <td id="xdx_987_ecustom--Vested_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_zENf3ZYJkE55" style="font-style: italic; text-align: right" title="Vested">179,147</td> <td style="font-style: italic; text-align: left"> </td> <td style="font-style: italic"> </td> <td style="font-style: italic; text-align: left"> </td> <td id="xdx_98D_ecustom--Vested_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_fKg_____zFTIwrWnFRqf" style="font-style: italic; text-align: right" title="Vested">1,744,954</td> <td style="font-style: italic; text-align: left">*</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic; text-align: left">Unvested</td> <td style="font-style: italic"> </td> <td style="font-style: italic; text-align: left"> </td> <td id="xdx_989_ecustom--Unvested_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--ShareOptionsMember_zh0hZMlKx6Uh" style="font-style: italic; text-align: right" title="Unvested">767,013</td> <td style="font-style: italic; text-align: left"> </td> <td style="font-style: italic"> </td> <td style="font-style: italic; text-align: left"> </td> <td id="xdx_985_ecustom--Unvested_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--RestrictedSharesMember_zYDvS7iUCFH1" style="font-style: italic; text-align: right" title="Unvested">142,536</td> <td style="font-style: italic; text-align: left"> </td> <td style="font-style: italic"> </td> <td style="font-style: italic; text-align: left"> </td> <td id="xdx_986_ecustom--Unvested_c20250101__20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--DeferredPaymentsRightMember_zSOSUq5S0vA6" style="font-style: italic; text-align: right" title="Unvested">14,459,657</td> <td style="font-style: italic; text-align: left"> </td></tr> </table> <div style="width: 25%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman; margin-top: 0in; margin-bottom: 0in; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0in"></td> <td id="xdx_F03_zx1wkaXWKG53" style="width: 0.25in; text-align: left">*</td> <td id="xdx_F10_z60xYNa1WvX" style="text-align: justify">For the beneficiaries who accepted the Amended Existing LTIP, all DPR awards scheduled to vest in 2025 were treated as entirely unvested. Unlike the LTIP, which provided pro-rata vesting for all leavers, the Amended Existing LTIP restricts pro-rata vesting solely to participants meeting the good leaver criteria.</td> </tr> </table> 1893608000 321683000 16204611000 620000000 160000000 500000000 -220103000 -48921000 -1852000 -230608000 2513608000 210807000 16474003000 1201976000 105403000 1750084000 1311632000 105404000 14723919000 933233000 558867000 8903209000 1005000000 7725000000 -149639000 -46511000 -44625000 -41034000 -423598000 1893608000 321683000 16204611000 1126595000 179147000 1744954000 767013000 142536000 14459657000 <table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--DisclosureAssumptionsConsideringTableTextBlock_pn3n3_zLXFa8QXEWo7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - OTHER INFORMATION (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Disclosure assumptions considering</td> <td> </td> <td style="text-align: left"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Forecast share price volatility (annualized)</td> <td style="width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 21%; text-align: right">50.93</td> <td style="vertical-align: bottom; width: 1%; padding-bottom: 1pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Plan duration (years)</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right">5.00</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Expected dividend yield</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right">0.00</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Risk-free interest rate</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right">U.S. Sovereign Bond yield</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: left"> </td></tr> </table>

0.5093

P5Y

0.0000

U.S. Sovereign Bond yield <table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--DisclosureBlackScholesSimulationValuationTableTextBlock_z1hahbKH2Gt2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - OTHER INFORMATION (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="display: none; vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Disclosure Black Scholes simulation valuation</td> <td> </td> <td style="text-align: center"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="text-align: left; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Forecast share price volatility (annualized)</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right"><span id="xdx_904_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_c20260101__20260630__ifrs-full--RangeAxis__custom--MinimumsMember_zmhPkafd1hi2" title="Forecast share price volatility (annualized)">49.62% – <span id="xdx_90A_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_c20260101__20260630__ifrs-full--RangeAxis__custom--MaximumsMember_zLXPxmMmhdRi" title="Forecast share price volatility (annualized)">52.40%</td> <td style="text-align: left; padding-bottom: 1pt; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left">Plan duration (years)</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right">5.50 to 7.00</td> <td style="text-align: left; padding-bottom: 1pt; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; padding-bottom: 1pt">Expected dividend yield</td> <td style="width: 1%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; width: 21%; text-align: right">0.00</td> <td style="vertical-align: bottom; width: 1%; padding-bottom: 1pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1pt">Risk-free interest rate</td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: right">U.S. Sovereign Bond yield</td> <td style="vertical-align: bottom; padding-bottom: 1pt; text-align: left"> </td></tr> </table>

0.4962

0.5240

P5Y6M P7Y

0.0000

U.S. Sovereign Bond yield P5Y P5Y 0.20 6200000

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman; border-collapse: collapse; width: 100%"> <tr style="vertical-align: top"> <td style="font: 10pt Times New Roman; text-align: justify; width: 0.25in">15.</td> <td style="font: 10pt Times New Roman; text-align: justify">EVENTS AFTER THE REPORTING DATE</td> </tr> </table> On September 10, 2026, Codere Online announced a multi-year sponsorship agreement with the National Football League (NFL), under which it becomes the exclusive partner in the online sportsbook category in Mexico. The agreement grants Codere Online rights to NFL, Super Bowl and NFL Mexico Game marketing assets in that market and is expected to support the Company’s brand positioning and customer acquisition in Mexico. On September 25, 2025, Codere Online entered into the Mendoza Transfer Agreement with Cela, S.A. for the transfer of its 98% ownership interest in the Temporary Union Contract to Cela, S.A. and Vital, S.A. (a company within Cela, S.A.’s group of companies), including its rights and obligations with respect to the online gaming license and the relevant third-party agreements. Subsequent to June 30, 2026, Codere Online ceased offering online gaming services in the Province of Mendoza on August 10, 2026. On September 17, 2026, the Instituto Provincial de Juegos y Casinos of Mendoza (“IPJC”) authorized the transfer of Codere Online’s participation in the Temporary Union Contract to Cela, S.A. and Vital, S.A., and acknowledged the withdrawal of the Codere platform and Codere Online’s exit from the Province of Mendoza. The IPJC further confirmed that the transferees satisfied the requirements set forth under the applicable regulatory framework and that no legal impediment existed to the completion of the transaction. There were no events subsequent to the closing date which could have a significant effect on Codere Online’s Unaudited Interim Consolidated Financial Statements. The Unaudited Interim Consolidated Financial Statements of Codere Online Luxembourg, S.A. and its subsidiaries as of and for the six months ended June 30, 2026, were authorised for issue by the Board of Directors on September 29, 2026. The Company evaluated events after the reporting date through that date. Financial Statements of Codere Online Luxembourg, S.A. and subsidiaries as of and for the six months ended June 30, 2026.

The difference between the depreciation expense disclosed in Note 4 and Note 11 arises from using different FX rates: period-end rates or balance sheet and average rates for income statement. For the beneficiaries who accepted the Amended Existing LTIP, all DPR awards scheduled to vest in 2025 were treated as entirely unvested. Unlike the LTIP, which provided pro-rata vesting for all leavers, the Amended Existing LTIP restricts pro-rata vesting solely to participants meeting the good leaver criteria.