Company: VIST
Filing Date: 2025-04-16
Form Type: 6-K
Source: 0001193125-25-082223
Chunk: 58

Company: Vista Energy, S.A.B. de C.V.
Filing Date: 2025-04-16
Form: 6-K
Chunk 58
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 would have amounted to US$699.8 million, representing an increase of US$262.1 million, equivalent to 60%, in relation to the balance before the Transaction. This increase is the result of the incorporation of the results generated by the acquired company.

| (f) | Cost of sales |

During the pro forma year December 31, 2024, selling expenses would have amounted to US$185.7 million; which would represent an increase of US$45.3 million, equivalent to 32%, in relation to the balance before the Transaction. This variation is the result of the increase in revenues from sales to clients, due to the incorporation of the results generated by the acquired company. 45

| (g) | Overhead and administration costs |

During the pro forma year December 31, 2024, general and administrative expenses would have amounted to US$134.3 million; which would represent an increase of US$25.4 million, equivalent to 23%, in relation to the balance before the Transaction. This increase is due to the incorporation of the results generated by the acquired company.

| (h) | Other operating expenses |

Deeming the effects of the Transaction, other operating expenses recorded during the pro forma year December 31, 2024, would have amounted to US$12.9 million, which would represent an increase of US$11.7 million, equivalent to 927%, in relation to the balance before the Transaction.

| (i) | Operating income |

During the pro forma year December 31, 2024, operating income would have amounted to US$1,030.0 million; representing an increase of US$404.7 million, equivalent to 65%, in relation to the balance before the Transaction. This variation is the result of the increase in revenues from sales to clients, partially offset by the increase in costs and expenses due to the incorporation of the results generated by the acquired company.

| (j) | Financial results, net |

During the pro forma year December 31, 2024, the financial results, net would have amounted to US$125.4 million; which would represent an increase of US$90.9 million, equivalent to 263%, in relation to the balance before the Transaction. The increase is due to the incorporation of the results generated by the acquired company, as well as the accrual of interest on the financial debts incurred as a result of the Transaction.

| (k) | Income tax |

When incorporating the effects