Basis of preparation and material accounting policies (Tables)

Below are the Company’s main subsidiaries:

Vista Energy Holding I, S.A. de C.V. (“Vista Holding I”)

Vista Energy Holding II, S.A. de C.V. (“Vista Holding II”)

VX Ventures Asociación en Participación (“VX Ventures AenP”)

Aluvional S.A.

(“Aluvional”)

Aleph Midstream S.A. (“Aleph”)

(2)

AFBN S.R.L. (“AFBN”)

(2)

Vista Energy International S.A. (“VEISA”)

Its refers to the exploration and production of Natural gas and Crude oil.

Since January 1, 2025 Aleph and AFBN were merged with Vista Argentina.

Including operations related to the capture, treatment, transport and distribution of hydrocarbons and derivatives.

See Note 1.2.2 and 32.

The Company’s remainder items of property, plant and equipment are depreciated using the straight-line method based on their estimated useful lives, as detailed below:

Machinery and installations

Equipment and furniture

Land does not depreciate.