In accordance with article 66-A of the Portuguese Commercial Companies Code, we hereby inform of the following:
In addition to all operations described in the notes above, as well as in the Management’s Report, there are no other operations considered relevant which are not already contained either in the balance sheet or in these notes;
The total remuneration paid to the External Auditor and the Statutory Auditor in 2025 was €381 thousand, from which €245 thousand related to the statutory audit of the accounts and services related to the limited review of the interim consolidated financial statements, the remaining in the amount of €136 thousand, being related to limited assurance services on sustainability indicators and access to the tax information platform;
Note 27 of the Notes to the Financial Statements include all the related parties’ disclosures, in accordance with the International Accounting Standards;
During the years of 2023 and 2024, JMH incurred in expenses with Research and Development (R&D) activities, which are, in your understanding, likely to be eligible for the purposes of Entrepreneurial R&D Tax Incentives System (“Sistema de Incentivos Fiscais em I&D Empresarial II – SIFIDE II”).
Hence, regarding the year of 2023, JMH received the final decision from the Technical Committee with power delegated by the Agência Nacional de Inovação, S.A., granting a tax credit of €1,639 thousand as a result of investments related with R&D activities in the total amount of €2,875 thousand, consisting of human resources expenses amounting to €2,113 thousand and operating expenses amounting to €761 thousand.
Regarding the year of 2024, JMH is still waiting for the decision from the Technical Committee with power delegated by the Agência Nacional de Inovação, S.A.. JMH has requested a tax credit of €635 thousand as a result of investments related with R&D activities in the total amount of €1,954 thousand, consisting of human resources expenses amounting to €1,752 thousand and operating expenses amounting to €203 thousand.
Lastly, taking into consideration the investments made in 2025 in this particular area, JMH is also preparing an application to this Tax Incentive (SIFIDE II), within the legally stipulated deadline.