pCBCR iXBRL

Section 1. General information

Name of ultimate parent of group / of standalone company	ASPEN PHARMACARE HOLDINGS LTD
Country of registered office of ultimate parent undertaking	The Republic of South Africa
Date of start of financial year	2024-07-01
Date of end of financial year	2025-06-30
Reporting currency	ZAR
Application of option to report in accordance with taxation reporting instructions	False
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	Aspen Pharma Ireland Limited 3016 Lake Drive, Citywest Business Campus, Dublin 24, Ireland
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	-
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	3096946	203995	-340225	46920	2349670	-
Belgium	BE	31242478	1718733	639965	430218	5516604	7
Denmark	DK	37946719	1568150	794212	436458	-3964051	6
Finland	FI	8083688	77465	64532	54699	-502115	-
France	FR	5355526955	-479697877	147205056	1122277	2092280184	862
Germany	DE	2042312135	-56181605	-149694980	10405975	93525729	582
Ireland	IE	4768564545	203757542	29854614	27883585	613400682	48
Italy	IT	51750485	168330	1338559	66330	23037309	12
Malta	MT	10178973	654243	68227	384480	870627	3
Netherlands (the)	NL	6413893900	1498878267	355916138	322235582	8497873214	674
Panama	PA	372793642	42257880	75872	3011970	90667938	-
Poland	PL	49769084	2519063	932482	1395873	9405900	16
Russian Federation (the)	RU	312159754	-78718922	1524649	0	-45990534	75
Spain	ES	121687225	7326804	0	0	-63582801	7
Sweden	SE	11961669	519742	52221	215535	-163713	-
Turkey	TR	192762686	45058720	11064588	12798441	247892053	5
All other tax jurisdictions (aggregated basis)
		54615393671	-2184113517	1357512969	1155705429	42356032540	7259

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	Aspen Pharma Ireland Limited, Zweigniederlassung Österreich	Sales, Marketing or Distribution
Belgium	BE	Aspen Pharma Ireland Limited Belgium	Sales, Marketing or Distribution
Denmark	DK	Aspen Nordic, filial af Aspen Pharma Ireland Limited, Ireland	Sales, Marketing or Distribution
Finland	FI	Aspen Pharma Ireland Limited, Suomen sivuliike	Sales, Marketing or Distribution
France	FR	Aspen France SAS	Sales, Marketing or Distribution
France	FR	Aspen Notre Dame de Bondeville SAS	Manufacturing or Production
Germany	DE	Aspen Bad Oldesloe	Manufacturing or Production
Germany	DE	Aspen Germany GmbH	Sales, Marketing or Distribution
Ireland	IE	Aspen Pharma Ireland Limited	Sales, Marketing or Distribution
Ireland	IE	Aspen Pharma Trading Limited	Research and Development
Ireland	IE	Aspen Treasury Ireland Limited	Other
Italy	IT	Aspen Italia Societa'a Responsibilita' Limitata	Dormant
Italy	IT	Aspen Pharma Ireland Limited - Italian Branch	Sales, Marketing or Distribution
Malta	MT	Aspen Healthcare Malta Limited	Sales, Marketing or Distribution
Netherlands (the)	NL	Aspen Oss B.V.	Sales, Marketing or Distribution, Manufacturing or Production
Netherlands (the)	NL	BioChem Oss B.V. (Netherlands)	Manufacturing or Production
Netherlands (the)	NL	Aspen Pharma Ireland Limited Netherlands branch	Sales, Marketing or Distribution
Panama	PA	Aspen Panama S.A.	Sales, Marketing or Distribution
Poland	PL	Aspen Poland Co	Sales, Marketing or Distribution
Poland	PL	Aspen Pharma Ireland Limited Spółka z Ograniczoną Odpowiedzialnością Oddział w Polsce	Sales, Marketing or Distribution
Russian Federation (the)	RU	Limited Liability Company Aspen Health	Sales, Marketing or Distribution
Spain	ES	Aspen Pharmacare España, S.L.	Sales, Marketing or Distribution
Sweden	SE	Aspen Pharma Ireland Limited, Sweden filial	Sales, Marketing or Distribution
Turkey	TR	VLD Danişmanlik, Tibbi Ürünler ve Tanitim Hizmetleri A.S	Sales, Marketing or Distribution

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
None	None	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
The material differences observed in France, Ireland, Italy, the Netherlands, Panama, and Russia are primarily attributable to the distinction between taxes accrued and taxes paid. Taxes accrued relate to the current reporting period (July 2024 to June 2025), whereas taxes paid may relate to multiple periods, including settlements of prior-year liabilities and adjustments arising from tax audits. In addition, cash tax amounts were negative in certain periods in Austria and Germany due to refunds received relating to prior years. Where taxes accrued exceed cash taxes paid, this is generally because a portion of the current year's tax liability remains outstanding at the reporting date and will only be settled after year-end. As a result, these payments fall into the subsequent reporting period and are therefore not reflected in the current period's cash tax payments.

Explanation of any material discrepancies between income tax paid and accrued

The material differences observed in France, Ireland, Italy, the Netherlands, Panama, and Russia are primarily attributable to the distinction between taxes accrued and taxes paid. Taxes accrued relate to the current reporting period (July 2024 to June 2025), whereas taxes paid may relate to multiple periods, including settlements of prior-year liabilities and adjustments arising from tax audits. In addition, cash tax amounts were negative in certain periods in Austria and Germany due to refunds received relating to prior years. Where taxes accrued exceed cash taxes paid, this is generally because a portion of the current year's tax liability remains outstanding at the reporting date and will only be settled after year-end. As a result, these payments fall into the subsequent reporting period and are therefore not reflected in the current period's cash tax payments.

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