Company: VIST
Filing Date: 2025-04-16
Form Type: 6-K
Source: 0001193125-25-082223
Chunk: 68

Company: Vista Energy, S.A.B. de C.V.
Filing Date: 2025-04-16
Form: 6-K
Chunk 68
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 December 31, 2024 its main office is located in the City
of Mexico, Mexico, at Pedregal 24, floor 4, Colonia Molino del Rey, Alcaldía Miguel Hidalgo, zip code 11040. However, on March 1, 2025, it relocated to City of Mexico, Mexico, at Mapfre Tower, Paseo de la Reforma Avenue 243, 18th floor,
Colonia Renacimiento, Alcaldía Cuauhtémoc, zip code 06600.

The Company’s main activity, through its subsidiaries, is the exploration
and production of Crude oil and Natural gas (“Upstream”).

The Transaction referred to in Note 2.3 is effective as of April 15, 2025,
having been previously approved by the Board of Directors on April 8, 2025.

Note 2. Basis of preparation and significant accounting policies

2.1 Bases of preparation and presentation

The
unaudited pro forma consolidated financial statements as of December 31, 2024, and for the year ended December 31, 2024, has been prepared in accordance with the Accounting Standards – IFRS (“International Financial Reporting
Standards”) issued by the International Accounting Standards Board (“IASB”).

The Company has prepared these unaudited pro forma
consolidated financial statements to comply with the regulatory requirements set forth by the CNBV (“Mexican Banking and Securities Commission”); therefore, they do not include all the information and disclosures required in the annual
financial statements.

They were prepared on historical cost basis, except for certain financial assets and liabilities that were measured at fair value.
The figures contained herein are stated in US Dollars (“USD”) and are rounded to the nearest thousand, unless otherwise stated.

2.2 Basis of consolidation

These unaudited pro forma consolidated financial statements contain the financial statements of the Company and its subsidiaries.

2.3 Purpose of pro forma financial information

The
Company prepared the pro forma financial information to be used in the disclosure document (“Folleto Infomativo”) to be submitted to the CNBV.

The Company’s pro forma transactions included in these unaudited pro forma consolidated financial statements as of December 31, 2024, and for the
year then ended, is related with the acquisition of the Company, its subsidiary Vista Energy Argentina S.A.U, of the 100% of the capital stock of Petronas E&P Argentina