Company: VIST
Filing Date: 2025-04-16
Form Type: 6-K
Source: 0001193125-25-082223
Chunk: 60

Company: Vista Energy, S.A.B. de C.V.
Filing Date: 2025-04-16
Form: 6-K
Chunk 60
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 which would represent a variation of 62%, mainly due to the consideration it would have paid for the acquisition of the company.

| (r) | Capital stock |

As a result of the Transaction, as of December 31, 2024 pro forma, the Company would have increased its capital stock by US$ 300.0 million, representing an increase of 75%, mainly due to the consideration in shares that would have been paid for the acquisition of the company.

| (s) | Deferred tax liabilities |

As a result of the Transaction, the deferred tax liability recorded as of December 31, 2024, would have increased by US$ 30.3 million, representing a 47% variation in relation to the balance before the Transaction.

| (t) | Provisions |

As a result of the Transaction, the non-currentprovisions recorded as of December 31, 2024, would have increased by US$ 7.0 million, representing a 21% variation with respect to the balance before the Transaction.

| (u) | Financial debts |

Non-currentand current financial debts, recorded as of December 31, 2024 pro forma, would have amounted to US$ 2,015.7 million and US$ 66.2 million, i.e., an increase of US$ 613.4 million and US$ 20 million, equivalent to 44% and 43%, respectively, in relation to the balance prior to the Transaction. These variations are generated as a consequence of the incorporation of the net assets subject to the operation, as well as the higher debt taken in order to compensate them.

| (v) | Other taxes and royalties |

As a result of the Transaction, the other taxes and royalties recorded as of December 31, 2024, would have increased by US$ 136.7 million; which would represent a 287% variation relation to the balance before the Transaction. 47

| (w) | Accounts payable and other payables |

Accounts payable and other accounts payable, recorded as of December 31, 2024 pro forma, would have amounted to US$ 629.9 million, an increase of US$ 142.7 million, equivalent to 29%, respectively, compared to the balance prior to the Transaction. 48

OTHER FINANCIAL INFORMATION

49

RELEVANT AGREEMENTS SALE AND PURCHASE AGREEMENT The following summary provides an overview of the key terms of the Sale and Purchase Agreement, highlighting the parties