Horse Powertrain Limited - pCbCR Report

Section 1: General information

Name of the ultimate parent of the group / of the standalone undertaking	Horse Powertrain Limited
Country where the ultimate parent has its registered office	United Kingdom
Financial Year - start date	01.01.2025
Financial Year - end date	31.12.2025
Reporting currency	EUR
Is the information in the report based on reporting instructions used for tax purposes, pursuant to Section III, Parts B and C, of Annex III to Directive 2011/16/EU (yes/no)?	Yes
Name and registered office of a single subsidiary undertaking which has published the report on income tax information of an undertaking that is not governed by the law of a Member State	Horse Powertrain Solutions S.L.U.

Horse Powertrain Limited, incorporated in the United Kingdom, acting in its capacity as the ultimate parent company of a multinational group with an established presence in the European Union, has designated its subsidiary Horse Powertrain, S.L.U., incorporated in Spain, to comply with the requirements set out in Directive (EU) 2021/2101 of the European Parliament and of the Council of 24 November 2021 amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches (public Country-by-Country Report or "pCbCR").

Section 2: Overview of information on a country-by-country basis

Tax jurisdiction	Country code	Revenues	Profit (loss) before income tax	Income tax paid - on cash basis	Income tax accrued - current year	Accumulated earnings	Number of employees
Spain	ES	5.668.168.373	165.105.134	41.923.190	40.029.563	2.331.239.000	3.972
Portugal	PT	580.269.201	21.636.535	409	503.885	67.771.453	1.183
Romania	RO	1.104.975.663	5.438.666	7.700.287	-2.526.661	34.006.710	2.804
Sweden	SE	1.126.947.826	24.322.477	3.431.834	4.744.719	518.244.690	1.978
Turkey	TR	593.065.117	15.831.871	81.787	243.847	81.984.000	901
All other tax jurisdictions (aggregated basis)	-	6.964.761.018	257.403.230	51.875.675	59.450.495	479.388.492	8.225

Section 3: List of subsidiaries and activities

Member State or tax jurisdiction	Country code	Name of each subsidiary undertaking in the Member State or tax jurisdiction	Brief description of the nature of activities in the Member State or tax jurisdiction
Spain	ES	Horse Powertrain Solutions, S.L.U. Horse Powertrain Spain, S.L	Holding Shares or Other Equity instruments / Manufacturing or Production
Portugal	PT	West Horse Powertrain Portugal, S.A	Manufacturing or Production
Romania	RO	Horse Romania S.A.	Manufacturing or Production
Sweden	SE	Aurobay Sweden AB Aurobay Sweden Real Estate AB	Manufacturing or Production / Other
Turkey	TR	Oyak Horse Makine Ekipmanları Ticaret ve Sanayi Anonim Şirketi	Manufacturing or Production

Section 4: Omitted information

Information omitted (if any) for this financial year:

Information omitted in previous financial years, which is disclosed in this financial year (if any):

Section 5 (non-mandatory): Explanations for material discrepancies between income tax paid and accrued

Explanations on material discrepancies between amounts of income tax accrued during the relevant financial year and amounts of income tax paid on a cash basis as disclosed in Section 2, where applicable at group level, considering where appropriate corresponding amounts concerning previous financial years: