Company: VIST
Filing Date: 2025-04-16
Form Type: 6-K
Source: 0001193125-25-082223
Chunk: 4

Company: Vista Energy, S.A.B. de C.V.
Filing Date: 2025-04-16
Form: 6-K
Chunk 4
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 the “RISK FACTORS” section included in this disclosure document.

2

PRESENTATION OF FINANCIAL AND OTHER INFORMATION

Unless otherwise indicated or otherwise required by the context, (i) the terms “Vista,” “Company,” “we,”
“us,” “our” or “us” refer to Vista Energy, S.A.B. de C.V. (formerly known as Vista Oil & Gas, S.A.B. de C.V.), a publicly traded company with variable capital incorporated under the laws of Mexico and its
consolidated subsidiaries; (ii) the term “Issuer” refers to Vista excluding its subsidiaries, (iii) the term “Vista Argentina” refers to Vista Energy Argentina S.A.U. (formerly known as Vista Oil & Gas
Argentina S.A.U., formerly as Vista Oil & Gas Argentina S.A., and previously Petrolera Entre Lomas S.A.).

References to
“Series A Shares” or “Shares” refer to our ordinary shares, Series A, without expression of par value and references to “ADSs” refer to American Depositary Shares, which represent one Series A Share each, unless
otherwise required by the context.

In addition, the term “Mexico” refers to the United Mexican States, the term “United
States” refers to the United States of America, and the term “Argentina” refers to the Republic of Argentina. Moreover, the phrase “Mexican government” refers to the federal government of Mexico, the phrase “U.S.
government” refers to the federal government of the United States, and the phrase “Argentine government” refers to the federal government of Argentina.

Accounting terms have the definitions established in the International Financial Reporting Standards (“”), issued by the
International Accounting Standards Board (“”).

Financial Statements and Information

The pro forma financial statements as of December 31, 2024 included in this disclosure document have been prepared on a historical basis,
except for certain financial assets and liabilities that have been measured at fair value, in accordance with IFRS, as described herein.

We maintain our books and records in U.S. Dollars, which is the presentation currency for our financial statements and also the functional
currency of our operations.

Vista’s audited financial statements as of December 31, 2024, have been prepared in accordance with
IFRS issued by the IASB and are presented in U.S. dollars (“”).

Presentation of Currencies and Rounding

All references to “$,” “US$,” “U.S.