Grupo Herdez, S.A.B. de C.V. (BMV:HERDEZ *) agreed to spin off Grupo Nutrisa SAB de CV on February 19, 2025. The shares to be distributed as a result of the Corporate Restructuring will be delivered to the shareholders of Grupo Herdez in the same proportion as the shares they hold in Grupo Herdez. The dividend in kind will be distributed at an implied rate of MXN 12.2820 per Grupo Herdez share. Only shares outstanding on the record date, as communicated by Grupo Herdez, will be entitled to receive shares of Grupo Nutrisa, and treasury shares of Grupo Herdez will not have any rights in connection with the issuance of shares as a result of the Corporate Restructuring. With this spin- off, Nutrisa to become an independently traded company on the Mexican Stock Exchange (BMV) and investors will be able to acquire shares of the conglomerate that operates the ice cream chain and other businesses. There will be no public offering of shares- Herdez proposed this spin-off as a dividend payment- and Grupo Nutrisa SAB de CV will be listed on the local market under the ticker symbol 'GNUTRISA'.

Grupo Nutrisa is a holding company of retail businesses that owns the Nutrisa, Moyo, Cielito Querido Café and Chilim Balam brands. It is expected that, prior to the listing of the shares representing the capital stock of Grupo Nutrisa on the Stock Exchange, the capital stock of Grupo Nutrisa will be represented by a single series of shares, Series A, with full voting rights. Alimentos Benefits, S.A. de C.V. has ceased to be a direct subsidiary of Grupo Nutrisa, becoming a direct subsidiary of Grupo Herdez, maintaining the Helados Nestle business in Grupo Herdez. Herdez aims to maximize the value of the two companies through differentiated operations, allowing them to focus on their respective businesses. As a result of this Corporate Restructuring, will be called Grupo Nutrisa, S.A.B. de C.V.

Grupo Nutrisa will adopt the regime of a public corporation with variable capital, register its shares in the National Securities Registry maintained by the National Banking and Securities Commission, and list on Stock Exchange. The transaction is subject to corresponding regulatory approvals and shareholder approval. It is expected that the Company will receive an appraisal in terms of Article 18, section II of the Income Tax Law and Article 3 of the Regulations of the Federal Tax Code. In addition, if the spin-off occurs, it will be necessary to enter into transition agreements between the two entities, on market terms, in order to achieve a successful and efficient separation. As of April 23, 2025, the shareholders of Grupo Herdez, approved the transaction. The transaction is on track to be completed before the end of 2025.

Grupo Herdez, S.A.B. de C.V. (BMV:HERDEZ *) completed the acquisition of spin off Grupo Nutrisa SAB de CV on September 18, 2025.