Public Country by Country Report (on income tax information)

Section 1. General information

Name of ultimate parent of group / of standalone company	Open Text Corporation
Country of registered office of ultimate parent undertaking	Canada
Date of start of financial year	2024-07-01
Date of end of financial year	2025-06-30
Reporting currency	USD
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	Open Text Ireland Limited Building 2800/2900 Cork Airport Business Park Kinsale Road Cork T12 E956
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
Austria	AT	39523106	2839629	695414	940602	29171136	45
Belgium	BE	29552703	3041721	-24251	192060	5281450	20
Czechia	CZ	13551392	2437584	568673	645336	6570402	50
Denmark	DK	25189734	1114025	37254	77523	-6096454	21
Finland	FI	40256571	2300223	614131	466472	696821	112
France	FR	180483494	6521572	2044183	3040503	-19142862	284
Germany	DE	752888772	60944544	21245801	18612976	186739101	942
Ireland	IE	914269375	-10886408	3552680	1461249	-39397447	267
Italy	IT	63348673	3007597	1515390	873217	-8845771	149
Netherlands	NL	182027340	62767132	20195517	11395842	467622193	188
Poland	PL	10958948	458999	-21697	79991	-3021885	37
Portugal	PT	6159961	304591	166874	122798	2698604	8
Spain	ES	66155616	3629265	1211071	1205452	-3377057	178
Sweden	SE	54849092	6944358	1451936	1305982	26417455	67
Bulgaria	BG	12199411	2046719	157397	26084	6549363	151
Luxembourg	LU	1087278	981025	26702	477276	-35873991	3
Romania	RO	31110234	2911828	844644	367159	6375127	499
Cayman Islands	KY	0	-3422869	0	0	-705564	0
Barbados	BB	35265900	35195166	1320641	5279275	7980833	0
All other tax jurisdictions (aggregated basis)
		11182638303	298934299	355967640	211904084	20270268618	18063

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
Austria	AT	Open Text Software Austria GmbH Micro Focus Austria GmbH	Research and development Sales, marketing or distirbution Administrative, management or support services Provision of services to unrelated parties Holding shares or other equity instruments
Belgium	BE	Open Text Cooperatief U.A. - Belgian PE Micro Focus Belgium BV	Research and development Sales, marketing or distirbution Administrative, management or support services Provision of services to unrelated parties
Czechia	CZ	Open Text s.r.o. Micro Focus Czechia s.r.o.	Research and development Sales, marketing or distirbution Provision of services to unrelated parties
Denmark	DK	Open Text A/S Micro Focus Denmark filial af Micro Focus AS Norge Micro Focus Software Denmark ApS	Research and development Sales, marketing or distirbution Administrative, management or support services Provision of services to unrelated parties
Finland	FI	Open Text Oy Micro Focus AS Filial i Finland	Research and development Sales, marketing or distirbution Administrative, management or support services Provision of services to unrelated parties
France	FR	Open Text SARL Borland France SARL Micro Focus France SAS	Research and development Sales, marketing or distirbution Administrative, management or support services Provision of services to unrelated parties Other
Germany	DE	Open Text Document Technologies GmbH Open Text Software GmbH Recommind GmbH Mailstore Software GmbH Attachmate Group Germany GmbH Borland GmbH GWAVA EMEA GmbH Micro Focus Deutschland GmbH Serena Software GmbH	Research and development Holding or managing intellectual property Sales, marketing or distirbution Administrative, management or support services Provision of services to unrelated parties Holding shares or other equity instruments Other
Ireland	IE	Open Text Ireland Limited Webroot International Ltd Novell Holding Deutschland GmbH Micro Focus Galway Limited Micro Focus Ireland Limited Micro Focus Software (Ireland) Limited Micro Focus Software Solutions Ireland Limited Kinematik LTD Kinematik Research LTD	Research and development Sales, marketing or distirbution Administrative, management or support services Provision of services to unrelated parties Holding shares or other equity instruments Other
Italy	IT	Open Text Srl Micro Focus Italiana S.R.L.	Research and development Sales, marketing or distirbution Administrative, management or support services Provision of services to unrelated parties
Netherlands	NL	Open Text Cooperatief U.A. Authasas B.V. Micro Focus B.V. Micro Focus Caribe Holding B.V. Micro Focus Enterprise B.V. Micro Focus HoldCo B.V. Micro Focus Holding Finance B.V. Micro Focus Holding PR B.V. Micro Focus International Trade B.V. Micro Focus Nederland B.V.	Research and development Sales, marketing or distirbution Administrative, management or support services Provision of services to unrelated parties Holding shares or other equity instruments Other
Poland	PL	Open Text Sp. z.o.o. Micro Focus Polska sp. z o.o.	Sales, marketing or distirbution Administrative, management or support services Provision of services to unrelated parties
Portugal	PT	Open Text Software S.L.U. - Portugal PE Micro Focus Portugal Informatica Lda	Sales, marketing or distirbution Administrative, management or support services Provision of services to unrelated parties
Spain	ES	Open Text Software S.L.U. AppRiver AG Spain S.L. Micro Focus Field Delivery Spain S.L.U. Micro Focus Software Spain S.L.U.	Research and development Sales, marketing or distirbution Administrative, management or support services Provision of services to unrelated parties
Sweden	SE	Open Text AB Debricked AB Micro Focus AS - Sweden Branch Micro Focus Sverige AB	Research and development Sales, marketing or distirbution Administrative, management or support services Provision of services to unrelated parties
Bulgaria	BG	Open Text Bulgaria EOOD	Research and development Sales, marketing or distirbution Administrative, management or support services Provision of services to unrelated parties
Luxembourg	LU	Micro Focus Luxembourg Sarl Verity Luxembourg S.a.r.l	Administrative, management or support services Other
Romania	RO	Micro Focus Software Romania SRL	Research and development Sales, marketing or distirbution Administrative, management or support services Provision of services to unrelated parties
Cayman Islands	KY	Open Text Cayman Int'l Invest. Ltd Open Text Cayman Investments Ltd.	Holding shares or other equity instruments Other
Barbados	BB	Open Text (Barbados) Investments SRL	Internal group finance Holding shares or other equity instruments

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
N/A

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