Public Country by Country Report (on income tax information)

Section 1. General information

Name of ultimate parent of group / of standalone company	OC Oerlikon Corporation AG, Pfäffikon
Country of registered office of ultimate parent undertaking	The Swiss Confederation
Date of start of financial year	2025-01-01
Date of end of financial year	2025-12-31
Reporting currency	CHF
Application of option to report in accordance with taxation reporting instructions	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	Oerlikon Deutschland Holding GmbH Leverkuser Str. 65, D-42897 Remscheid
Name and address of a single branch which has published the report on income tax information of an undertaking that is not governed by the law of a Member State	N/A
Language of report	english - en

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

Name of Member State or tax jurisdiction	Country code of Member State or tax jurisdiction	Revenues	Profit (loss) before tax	Income tax paid (on cash basis)	Income tax accrued – current year	Accumulated earnings	Number of employees
The Republic of Austria	AT	7539040	-521750	0	470	1604586	51
The Kingdom of Belgium	BE	7251360	212430	97800	83110	2735998	41
The Czech Republic	CZ	3723570	249100	107410	61760	1642718	36
The Federal Republic of Germany	DE	361684581	-8023974	-28770	27020	219204257	1242
The Kingdom of Spain	ES	11781320	391550	48900	78510	8922550	86
The Republic of Finland	FI	5840040	317350	193730	-43600	2452531	40
The French Republic	FR	75586640	176570	-358590	692050	26741543	298
Hungary	HU	17677490	-7307840	323770	238400	-3131908	247
The Italian Republic	IT	244045343	4758523	4094070	3693850	437191882	1072
The Principality of Liechtenstein	LI	93729070	17025460	2897485	1970520	43342782	415
The Grand Duchy of Luxembourg	LU	3363700	449700	-373490	113910	2676139	16
The Kingdom of the Netherlands	NL	20102950	-8324300	7260	14360	-61699703	123
The Republic of Poland	PL	12578660	1287540	156880	79030	7254724	274
The Portuguese Republic	PT	7552730	81450	26300	46300	4564861	139
Romania	RO	1185040	136970	0	3200	1098746	16
The Kingdom of Sweden	SE	10652120	369880	286270	187980	4870060	74
The Slovak Republic	SK	27775390	-4714720	18820	99160	-670830	234
The Republic of Türkiye	TR	11873990	1290150	323110	409360	4969810	101
The socialist Republic of Viet Nam	VN	1408370	-417630	0	0	-2367535	19
All other tax jurisdictions (aggregated basis)
		1360769389	37558371	25355882	20743147	1582128067	4819

Section 3. List of subsidiaries and activities

Name of Member State or tax jurisdiction	Country code of Member State or tax jurisdiction	Name of subsidiary undertakings consolidated in financial statements of ultimate parent undertaking	Brief description per country of nature of activities in Member State or tax jurisdiction
The Republic of Austria	AT	Austria Consolidation	Provision of Services to Unrelated Parties
The Republic of Austria	AT	OT Textile Verwaltungs GmbH	Administrative, Management or Support Services
The Republic of Austria	AT	Oerlikon Balzers Coating Austria GmbH	Provision of Services to Unrelated Parties
The Republic of Austria	AT	Oerlikon Balzers Coating Austria GmbH	Provision of Services to Unrelated Parties
The Kingdom of Belgium	BE	Belgium Consolidation (reference element)	Provision of Services to Unrelated Parties
The Kingdom of Belgium	BE	Oerlikon Balzers Coating Benelux N.V.	Provision of Services to Unrelated Parties
The Kingdom of Belgium	BE	Oerlikon Balzers Coating Benelux N.V.	Provision of Services to Unrelated Parties
The Czech Republic	CZ	Oerlikon Balzers Coating Czechia	Provision of Services to Unrelated Parties
The Federal Republic of Germany	DE	Dr. Schippers Unterst Dtzungskasse GmbH	Provision of Services to Unrelated Parties
The Federal Republic of Germany	DE	Dr. Schippers Unterst Dtzungskasse GmbH	Administrative, Management or Support Services
The Federal Republic of Germany	DE	HRSflow GmbH	Administrative, Management or Support Services
The Federal Republic of Germany	DE	Oerlikon AM Europe GmbH	Holding or Managing Intellectual Property
The Federal Republic of Germany	DE	Oerlikon AM Europe GmbH	Research and Development
The Federal Republic of Germany	DE	Oerlikon AM Europe GmbH	Administrative, Management or Support Services
The Federal Republic of Germany	DE	Oerlikon Balzers Coating Germany GmbH	Provision of Services to Unrelated Parties
The Federal Republic of Germany	DE	Oerlikon Balzers Coating Germany GmbH	Manufacturing or Production
The Federal Republic of Germany	DE	Oerlikon Barmag, ZNL der Oerlikon Textile GmbH & Co. KG, Bernkastel-Kues	Manufacturing or Production
The Federal Republic of Germany	DE	Oerlikon Barmag, ZNL der Oerlikon Textile GmbH & Co. KG, Bernkastel-Kues	Sales, Marketing or Distribution
The Federal Republic of Germany	DE	Oerlikon Barmag, ZNL der Oerlikon Textile GmbH & Co. KG, Bernkastel-Kues	Holding Shares or Other Equity instruments
The Federal Republic of Germany	DE	Oerlikon Barmag, ZNL der Oerlikon Textile GmbH & Co. KG, Bernkastel-Kues	Research and Development
The Federal Republic of Germany	DE	Oerlikon Barmag, ZNL der Oerlikon Textile GmbH & Co. KG, Bernkastel-Kues	Holding or Managing Intellectual Property
The Federal Republic of Germany	DE	Oerlikon Barmag, ZNL der Oerlikon Textile GmbH & Co. KG, Remscheid	Research and Development
The Federal Republic of Germany	DE	Oerlikon Barmag, ZNL der Oerlikon Textile GmbH & Co. KG, Remscheid	Manufacturing or Production
The Federal Republic of Germany	DE	Oerlikon Barmag, ZNL der Oerlikon Textile GmbH & Co. KG, Remscheid	Holding Shares or Other Equity instruments
The Federal Republic of Germany	DE	Oerlikon Barmag, ZNL der Oerlikon Textile GmbH & Co. KG, Remscheid	Sales, Marketing or Distribution
The Federal Republic of Germany	DE	Oerlikon Barmag, ZNL der Oerlikon Textile GmbH & Co. KG, Remscheid	Holding or Managing Intellectual Property
The Federal Republic of Germany	DE	Oerlikon Business Services GmbH	Administrative, Management or Support Services
The Federal Republic of Germany	DE	Oerlikon Coating Services GmbH	Provision of Services to Unrelated Parties
The Federal Republic of Germany	DE	Oerlikon Deutschland Holding GmbH	Administrative, Management or Support Services
The Federal Republic of Germany	DE	Oerlikon Deutschland Holding GmbH	Holding Shares or Other Equity instruments
The Federal Republic of Germany	DE	Oerlikon Friction Systems (Germany) GmbH	Research and Development
The Federal Republic of Germany	DE	Oerlikon Friction Systems (Germany) GmbH	Holding or Managing Intellectual Property
The Federal Republic of Germany	DE	Oerlikon Friction Systems (Germany) GmbH	Sales, Marketing or Distribution
The Federal Republic of Germany	DE	Oerlikon Friction Systems (Germany) GmbH	Manufacturing or Production
The Federal Republic of Germany	DE	Oerlikon Metaplas GmbH	Provision of Services to Unrelated Parties
The Federal Republic of Germany	DE	Oerlikon Metco Europe GmbH	Sales, Marketing or Distribution
The Federal Republic of Germany	DE	Oerlikon Metco WOKA GmbH	Holding or Managing Intellectual Property
The Federal Republic of Germany	DE	Oerlikon Metco WOKA GmbH	Research and Development
The Federal Republic of Germany	DE	Oerlikon Metco WOKA GmbH	Manufacturing or Production
The Federal Republic of Germany	DE	Oerlikon Neumag, ZNL der Oerlikon Textile GmbH & Co. KG, Neumünster	Research and Development
The Federal Republic of Germany	DE	Oerlikon Neumag, ZNL der Oerlikon Textile GmbH & Co. KG, Neumünster	Manufacturing or Production
The Federal Republic of Germany	DE	Oerlikon Neumag, ZNL der Oerlikon Textile GmbH & Co. KG, Neumünster	Holding Shares or Other Equity instruments
The Federal Republic of Germany	DE	Oerlikon Neumag, ZNL der Oerlikon Textile GmbH & Co. KG, Neumünster	Holding or Managing Intellectual Property
The Federal Republic of Germany	DE	Oerlikon Neumag, ZNL der Oerlikon Textile GmbH & Co. KG, Neumünster	Sales, Marketing or Distribution
The Federal Republic of Germany	DE	Oerlikon Nonwoven, ZNL der Oerlikon Textile GmbH & Co. KG, Neumünster	Manufacturing or Production
The Federal Republic of Germany	DE	Oerlikon Nonwoven, ZNL der Oerlikon Textile GmbH & Co. KG, Neumünster	Holding Shares or Other Equity instruments
The Federal Republic of Germany	DE	Oerlikon Nonwoven, ZNL der Oerlikon Textile GmbH & Co. KG, Neumünster	Sales, Marketing or Distribution
The Federal Republic of Germany	DE	Oerlikon Nonwoven, ZNL der Oerlikon Textile GmbH & Co. KG, Neumünster	Holding or Managing Intellectual Property
The Federal Republic of Germany	DE	Oerlikon Nonwoven, ZNL der Oerlikon Textile GmbH & Co. KG, Neumünster	Research and Development
The Federal Republic of Germany	DE	Oerlikon Surface Solutions Holding GmbH	Holding Shares or Other Equity instruments
The Federal Republic of Germany	DE	Oerlikon Vermögens-Verwaltungs GmbH	Administrative, Management or Support Services
The Federal Republic of Germany	DE	W. Reiners Verwaltungs-GmbH	Holding Shares or Other Equity instruments
The Federal Republic of Germany	DE	W. Reiners Verwaltungs-GmbH	Provision of Services to Unrelated Parties
The Federal Republic of Germany	DE	W. Reiners Verwaltungs-GmbH	Administrative, Management or Support Services
The Kingdom of Spain	ES	Oerlikon Balzers Coating Spain S.A.U.	Provision of Services to Unrelated Parties
The Kingdom of Spain	ES	Oerlikon Balzers Coating Spain, S.A.	Provision of Services to Unrelated Parties
The Kingdom of Spain	ES	Oerlikon Metco Europe GmbH, Branch Spain	Dormant
The Kingdom of Spain	ES	Sistemas de Canal Caliente Ibérica S.L.U.	Administrative, Management or Support Services
The Kingdom of Spain	ES	Spain Consolidation (reference element)	Provision of Services to Unrelated Parties
The Republic of Finland	FI	Oerlikon Balzers Coating Finland Oy	Provision of Services to Unrelated Parties
The French Republic	FR	Coeurdor SA	Research and Development
The French Republic	FR	Coeurdor SA	Holding or Managing Intellectual Property
The French Republic	FR	Coeurdor SA	Manufacturing or Production
The French Republic	FR	Coeurdor SA	Sales, Marketing or Distribution
The French Republic	FR	HRS France S.à.r.l.	Provision of Services to Unrelated Parties
The French Republic	FR	Oerlikon Balzers France SAS	Provision of Services to Unrelated Parties
The French Republic	FR	Oerlikon Metco Europe GmbH, Branch France	Dormant
The French Republic	FR	Riri France SASU	Sales, Marketing or Distribution
Hungary	HU	Oerlikon Balzers Coating Hungary	Provision of Services to Unrelated Parties
Hungary	HU	Oerlikon Eldim (HU) Kft.	Manufacturing or Production
The Italian Republic	IT	AMOM S.p.A.	Other
The Italian Republic	IT	DMC S.r.l.	Manufacturing or Production
The Italian Republic	IT	DMC S.r.l.	Sales, Marketing or Distribution
The Italian Republic	IT	FCM S.P.A.	Manufacturing or Production
The Italian Republic	IT	INglass S.p.A.	Holding Shares or Other Equity instruments
The Italian Republic	IT	INglass S.p.A.	Research and Development
The Italian Republic	IT	INglass S.p.A.	Holding or Managing Intellectual Property
The Italian Republic	IT	INglass S.p.A.	Manufacturing or Production
The Italian Republic	IT	INglass S.p.A.	Sales, Marketing or Distribution
The Italian Republic	IT	Oerlikon Balzers Coating Italy S.p.A	Provision of Services to Unrelated Parties
The Italian Republic	IT	Oerlikon Friction Systems (Italia) S.r.l.	Manufacturing or Production
The Italian Republic	IT	Oerlikon Metco Europe GmbH, Branch Italy	Sales, Marketing or Distribution
The Italian Republic	IT	RIRI SA, Milano Branch	Sales, Marketing or Distribution
The Italian Republic	IT	RIRI SA, Padua Branch	Manufacturing or Production
The Italian Republic	IT	RIRI SA, Padua Branch	Sales, Marketing or Distribution
The Italian Republic	IT	RIRI SA, Padua Branch	Research and Development
The Italian Republic	IT	RIRI SA, Poggio a Caiano Branch	Manufacturing or Production
The Italian Republic	IT	RIRI SA, Poggio a Caiano Branch	Sales, Marketing or Distribution
The Italian Republic	IT	RIRI SA, Poggio a Caiano Branch	Research and Development
The Italian Republic	IT	RIRI SA, Tirano Branch	Manufacturing or Production
The Italian Republic	IT	SPM Pressofusione S.r.l.	Manufacturing or Production
The Italian Republic	IT	Teknoweb Materials S.R.L.	Other
The Principality of Liechtenstein	LI	OC Oerlikon Balzers AG	Administrative, Management or Support Services
The Principality of Liechtenstein	LI	OC Oerlikon Management AG, Pfäffikon, Branch Liechtenstein	Administrative, Management or Support Services
The Principality of Liechtenstein	LI	Oerlikon Balzers Coating AG	Manufacturing or Production
The Principality of Liechtenstein	LI	Oerlikon Balzers Coating AG	Sales, Marketing or Distribution
The Principality of Liechtenstein	LI	Oerlikon Balzers Coating AG	Provision of Services to Unrelated Parties
The Principality of Liechtenstein	LI	Oerlikon Balzers Coating AG, BFL	Sales, Marketing or Distribution
The Principality of Liechtenstein	LI	Oerlikon Balzers Coating AG, BFL	Manufacturing or Production
The Principality of Liechtenstein	LI	Oerlikon Balzers Coating AG, BFL	Provision of Services to Unrelated Parties
The Principality of Liechtenstein	LI	Oerlikon Surface Solutions AG, Pfäffikon, Branch Liechtenstein	Research and Development
The Principality of Liechtenstein	LI	Oerlikon Surface Solutions AG, Pfäffikon, Branch Liechtenstein	Administrative, Management or Support Services
The Grand Duchy of Luxembourg	LU	Oerlikon Balzers Coating Luxembourg S.à r.l.	Provision of Services to Unrelated Parties
The Kingdom of the Netherlands	NL	Oerlikon Balzers Coating Netherland	Sales, Marketing or Distribution
The Kingdom of the Netherlands	NL	Oerlikon Eldim (NL) B.V.	Holding Shares or Other Equity instruments
The Kingdom of the Netherlands	NL	Oerlikon Eldim (NL) B.V.	Research and Development
The Kingdom of the Netherlands	NL	Oerlikon Eldim (NL) B.V.	Manufacturing or Production
The Kingdom of the Netherlands	NL	Oerlikon Eldim (NL) B.V.	Sales, Marketing or Distribution
The Kingdom of the Netherlands	NL	Oerlikon Eldim (NL) B.V.	Holding or Managing Intellectual Property
The Kingdom of the Netherlands	NL	Oerlikon Metco Europe GmbH, Branch Netherlands	Dormant
The Republic of Poland	PL	Oerlikon Balzers Coating Poland Sp. z o.o.	Provision of Services to Unrelated Parties
The Republic of Poland	PL	Oerlikon Business Services Europe Sp. z.o.o.	Administrative, Management or Support Services
The Portuguese Republic	PT	Cubimateria Polimentos Unipessoal Lda	Manufacturing or Production
The Portuguese Republic	PT	Oerlikon Balzers Coating Portugal	Provision of Services to Unrelated Parties
The Portuguese Republic	PT	SCC Assistência Técnica, Unipessoal Lda.	Administrative, Management or Support Services
Romania	RO	Oerlikon Balzers Coating Romania	Provision of Services to Unrelated Parties
The Kingdom of Sweden	SE	Oerlikon Balzers Coating Sweden AB	Provision of Services to Unrelated Parties
The Slovak Republic	SK	Oerlikon Balzers Coating Slovakia s.r.o.	Provision of Services to Unrelated Parties
The Slovak Republic	SK	Oerlikon Nitriding Slovakia, s.r.o.	Provision of Services to Unrelated Parties
The Republic of Türkiye	TR	Oerlikon Balzers Kaplama Sanayi ve Ticaret Limited Sirketi	Provision of Services to Unrelated Parties
The Republic of Türkiye	TR	Oerlikon Barmag, ZNL der Oerlikon Textile GmbH & Co. KG, Remscheid, Branch Turkey	Other
The Republic of Türkiye	TR	Oerlikon HRSflow Makine Yedek Parça ve Servis San. Tic. Ltd Sti..	Sales, Marketing or Distribution
The socialist Republic of Viet Nam	VN	Oerlikon Balzers Vietnam	Provision of Services to Unrelated Parties

Section 4. Omitted information

Information omitted (if any) for this financial year
Information omitted	Information omitted, other tax jurisdictions	Explanation of reason for omission of information
N/A	N/A	N/A
Disclosure of information omitted for previous financial years
N/A

Section 5. Explanations for material discrepancies between income tax paid and accrued

Explanation of any material discrepancies between income tax paid and accrued
In Hungary the difference between income tax paid on a cash basis and income tax accrued is caused by advance payments calculated based on the tax liability of a previous year's assessment.

Public Country by Country Report (on income tax information)

Section 1. General information

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

Section 3. List of subsidiaries and activities

Section 4. Omitted information

Section 5. Explanations for material discrepancies between income tax paid and accrued

Conclusion