ANNUAL REPORT 2025

Fibra Nova published and prepared this report in July 2026 in accordance with the GRI Standards, based on the reporting principles established for the preparation of high-quality reports, covering the period from January 1 to December 31, 2025.

The financial information contained in this report has been prepared in accordance with the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB).

The financial and non-financial information presented in this report was reviewed and approved by the Technical Committee during its sessions, having received in advance all documentation and information reasonably deemed necessary by its members for proper review and discussion. Fibra Nova has not made any updates to the information presented for the period covered in this report.

Fibra Nova has internal verification systems and processes in place to ensure the integrity, credibility, and accuracy of the information presented in this report, in addition to having received support from a consulting firm in its preparation.

Likewise, in line with Fibra Nova’s commitment to sustainability, the Trust’s material topics are aligned with the following United Nations Sustainable Development Goals (SDGs):

Compliance with the AMEFIBRA manual

At Fibra Nova, we strictly follow the guidelines defined by the Mexican Association of Real Estate FIBRAs (AMEFIBRA) in its 2025 ESG Manual regarding our disclosure and reporting practices. This manual includes a variety of indicators that address different areas:

Indicators: In this updated version of the manual, there is a set of five indicator categories: Management, Environmental, Social, Governance, and Property Construction and Renovation. This change came about thanks to the growing relevance these topics have gained in the sector.

Standards: The alignment with the SDGs links FIBRAs’ efforts to global sustainable development priorities, while the framework codes provide traceability and reference for the selected requirements. We reaffirm our commitment to complying with the AMEFIBRA manual and our ongoing pursuit of improved ESG practices.

GRI Content Index

Irrevocable Trust No. F/2870

(Banco Actinver, S.A., Institución de Banca Múltiple,
Grupo Financiero Actinver, División Fiduciaria) and Subsidiaries.

FIBRA NOVA

Consolidated statements of financial position

As of and for the years ended 31 December 2025 and 2024, with
the Independent Auditor’s Report.

Irrevocable Trust No. F/2870

(Banco Actinver, S.A., Institución de Banca Múltiple,
Grupo Financiero Actinver, División Fiduciaria) and Subsidiaries.

FIBRA NOVA

Consolidated statements of financial position

As of December 31, 2025 and 2024.

Contents:

Independent Auditors’ Report

Consolidated Financial Statements:

Consolidated Statements of Financial Position
Consolidated Statements of Income
Consolidated Statements of Comprehensive Income
Consolidated Statements of Changes in Trust Equity
Consolidated Statements of Cash Flows

Irrevocable Trust No. F/2870