Corporate Reorganization - The Group underwent a corporate reorganization on June 16, 2023, re-domiciling from Spain to the Netherlands through a merger, resulting in the formation of Ferrovial SE[20]. - Ordinary shares began trading on Euronext Amsterdam and Spanish Stock Exchanges on June 16, 2023, and on Nasdaq under the symbol "FER" on May 9, 2024[20]. Financial Reporting - The financial information includes audited consolidated financial statements for the years ending December 31, 2024, 2023, and 2022, prepared in accordance with IFRS-IASB[23]. - The Group's results are reported in accordance with IFRS-IASB, with additional non-IFRS measures used to assess business performance[26]. - The merger involved a "pooling of interest" accounting approach, reflecting the reorganization's substance and providing useful information about the Group's performance[24]. - The Annual Report includes statistical and market data obtained from reliable sources, although the accuracy of third-party data has not been verified[27]. - Transactions in foreign currencies are translated into euros at applicable exchange rates, with monetary assets and liabilities translated at the reporting date[28]. - Amounts in the Annual Report are rounded to the nearest million euros, which may lead to discrepancies in totals due to rounding[29]. - The report contains forward-looking statements that involve risks and uncertainties, and actual results may differ materially from those projected[33]. - The Group's disclosures may change due to revisions in standards, availability of information, or changes in business or government policies[40]. Risks and Challenges - The company faces numerous risks including geographical operational risks, construction issues, and energy price volatility[43]. - Competitive pressures in the industry affect pricing and project funding availability, impacting overall performance[43]. - Economic and political conditions, including inflation and exchange rate fluctuations, pose significant risks to the business[43]. - The company must secure adequate financing in the future to support its operations[43]. - Legal and regulatory risks are heightened due to the company's operations in highly regulated environments[44]. - The company is dependent on a small number of projects, increasing concentration risk[43]. - Cybersecurity threats and digitalization present ongoing challenges for the company[43]. - The company must navigate risks associated with sustainability and ESG expectations[43]. - The international nature of the business requires compliance with various anti-corruption and economic sanctions laws[44]. - Compliance with listing requirements on Nasdaq, Euronext Amsterdam, and Spanish Stock Exchanges is critical for the company[43].

For a world on the move Ferrovial SE & Subsidiaries Unaudited Financial Results Report January-September 2024 DISCLAIMER This report has been produced by Ferrovid.5E (the "Conpany, " "we," on "Lus" and, together wth its subsition" ("Sun") by de up quose expessed heren. By sceesing theren cont of, and should not be construed as, an offer to purchase, sale or exchange any security, a solicitation of any offer to purchase, sale or exchange any security, or a recomm advice regarding any security of the Company. ...

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