JP-F26122B67E964D4D9797FE59D70083DE 2025-01-01 2025-12-31 JP-F26122B67E964D4D9797FE59D70083DE 2025-12-31 JP-F26122B67E964D4D9797FE59D70083DE 2025-01-01 2025-12-31 BE JP-F26122B67E964D4D9797FE59D70083DE 2025-12-31 BE JP-F26122B67E964D4D9797FE59D70083DE 2025-01-01 2025-12-31 CZ JP-F26122B67E964D4D9797FE59D70083DE 2025-12-31 CZ JP-F26122B67E964D4D9797FE59D70083DE 2025-01-01 2025-12-31 FR JP-F26122B67E964D4D9797FE59D70083DE 2025-12-31 FR JP-F26122B67E964D4D9797FE59D70083DE 2025-01-01 2025-12-31 DE JP-F26122B67E964D4D9797FE59D70083DE 2025-12-31 DE JP-F26122B67E964D4D9797FE59D70083DE 2025-01-01 2025-12-31 IE JP-F26122B67E964D4D9797FE59D70083DE 2025-12-31 IE JP-F26122B67E964D4D9797FE59D70083DE 2025-01-01 2025-12-31 IT JP-F26122B67E964D4D9797FE59D70083DE 2025-12-31 IT JP-F26122B67E964D4D9797FE59D70083DE 2025-01-01 2025-12-31 NL JP-F26122B67E964D4D9797FE59D70083DE 2025-12-31 NL JP-F26122B67E964D4D9797FE59D70083DE 2025-01-01 2025-12-31 NO JP-F26122B67E964D4D9797FE59D70083DE 2025-12-31 NO JP-F26122B67E964D4D9797FE59D70083DE 2025-01-01 2025-12-31 PT JP-F26122B67E964D4D9797FE59D70083DE 2025-12-31 PT JP-F26122B67E964D4D9797FE59D70083DE 2025-01-01 2025-12-31 ES JP-F26122B67E964D4D9797FE59D70083DE 2025-12-31 ES JP-F26122B67E964D4D9797FE59D70083DE 2025-01-01 2025-12-31 SE JP-F26122B67E964D4D9797FE59D70083DE 2025-12-31 SE JP-F26122B67E964D4D9797FE59D70083DE 2025-01-01 2025-12-31 TR JP-F26122B67E964D4D9797FE59D70083DE 2025-12-31 TR JP-F26122B67E964D4D9797FE59D70083DE 2025-01-01 2025-12-31 VN JP-F26122B67E964D4D9797FE59D70083DE 2025-12-31 VN JP-F26122B67E964D4D9797FE59D70083DE 2025-01-01 2025-12-31 JP-F26122B67E964D4D9797FE59D70083DE 2025-12-31 iso4217:JPY xbrli:pure

Report on Corporate Income Tax Information

in compliance with chapter 10a of Directive 2013/34/EU ('country-by-country reporting')

Introduction

Section 1. General Information

Name of ultimate parent of group / of standalone company UPE Otsuka Holdings Co., Ltd.
Country of registered office of ultimate parent undertaking Japan
Date of start of financial year 2025-01-01
Date of end of financial year 2025-12-31
Reporting currency JPY
Language of report English (EN)
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 Otsuka Holdings Europe GmbH, 52, Europa-Allee, Frankfurt am Main, 60327, Hessen
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 -

Section 2. Overview of Information on a Country-by-Country Basis

Tax jurisdiction Country code of Member State or tax jurisdiction Revenue Profit (loss) before tax Income tax paid (on cash basis) Income tax accrued Accumulated earnings Number of employees
Belgium BE 3097442799 -37771515 24292873 15041009 0 34
Czechia CZ 1494246000 -578813000 0 0 6121623000 75
France FR 63138365501 3702541396 1205210701 1114930250 26976136574 1081
Germany DE 96482786484 47741246975 7391349905 13786325327 39217906 519
Ireland IE 574086200 -561717675 0 0 0 71
Italy IT 19617835371 325436612 925921482 15693321 11745000 121
Netherlands NL 46396659180 543409105 12521000 116787057 13000 11
Norway NO 48270530 4388230 993850 0 0 2
Portugal PT 29437872 -449000 0 0 1724000 2
Spain ES 45008814429 2174163433 205294676 409852562 1209324000 562
Sweden SE 6400397058 95236823 28537562 31272988 1142000 37
Turkey TR 6279527000 1263194000 335816000 335816066 718100000 78
Vietnam VN 8550196000 -138877000 0 0 20629205000 853
All other tax jurisdictions (aggregated basis) - 3422179426757 269741268438 85488723325 75486445379 3027070821295 32914

Section 3. List of Subsidiary Undertakings included in the Consolidation and their Activities

Tax jurisdiction Country code of Member State or tax jurisdiction Names of subsidiary undertakings Brief description of nature of activities
Belgium BE

ReCor Medical, Ltd.; Nutrition & Sante Benelux S.A.

Sales, Marketing or Distribution

Czechia CZ

Interpharma Praha, a.s.

Research and Development; Manufacturing or Production; Sales, Marketing or Distribution

France FR

Euriso-Top SAS; Nutrition & Sante SAS; Nardobel SAS; Otsuka Pharmaceutical France SAS

Research and Development; Holding or Managing Intellectual Property; Manufacturing or Production; Sales, Marketing or Distribution; Administrative, Management or Support Services; Holding shares or other equity instruments

Germany DE

Otsuka Novel Products GmbH; Otsuka Holdings Europe GmbH; Recor Medical Europe GmbH; Otsuka Pharma GmbH; Euriso-Top GmbH; Otsuka Pharmaceutical Development & Commercialisation Europe GmbH; Advanced Biochemical Compounds GmbH; Cambridge Isotope Laboratories (Europe) GmbH

Research and Development; Manufacturing or Production; Sales, Marketing or Distribution; Administrative, Management or Support Services; Holding shares or other equity instruments

Ireland IE

Veryan Medical Ltd (Irish branch)

Manufacturing or Production

Italy IT

Nutrition & Sante Italia SpA; Otsuka Pharmaceutical Italy S.r.l.

Manufacturing or Production; Sales, Marketing or Distribution

Netherlands NL

Taiho Pharma Netherlands B.V.; ReCor Medical BV; Otsuka Pharmaceutical Netherlands BV; Nutrition & Sante Benelux S.A.

Sales, Marketing or Distribution; Dormant

Norway NO

Otsuka Pharma Scandinavia AB

Sales, Marketing or Distribution

Portugal PT

Biocentury Portugal, Unipessoal Lda.; Otsuka Pharmaceutical Portugal, Unipessoal Lda

Sales, Marketing or Distribution

Spain ES

Nutrition & Sante Iberia SL; Hebron S.A.; Trocellen Iberica S.A.; Otsuka Pharmaceutical, S.A.

Manufacturing or Production; Sales, Marketing or Distribution

Sweden SE

Otsuka Pharma Scandinavia AB

Sales, Marketing or Distribution

Turkey TR

Abdi Ibrahim Otsuka Ilac San. Ve Tic. A.S. / Abdi Ibrahim Otsuka Pharmaceutical Company

Manufacturing or Production; Sales, Marketing or Distribution

Vietnam VN

Otsuka Nutraceutical Vietnam Co., Ltd.; Otsuka Techno Vietnam Co., Ltd.; Otsuka Pharmaceutical Vietnam Joint Stock Company

Manufacturing or Production; Sales, Marketing or Distribution

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. Explanations for Material Discrepancies between Income Tax Paid and Accrued (non-mandatory)

Conclusion