REPORT ON CORPORATE INCOME TAX INFORMATION

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

Section 1. General information

Name of ultimate parent of group / of standalone company	Penguin Solutions, Inc.
Country of registered office of ultimate parent undertaking	United States of America (the)
Date of start of financial year	2024-08-31
Date of end of financial year	2025-08-29
Reporting currency	USD
Application of option to report in accordance with taxation reporting instructions	true
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	Penguin Solutions (PENG) Ireland Limited Blanchardstown Corporate Park 2, Unit 275, Block F, Ballycoolin, D15 TD61, Dublin, 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	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
Ireland	IE	165912739	-2847964	1214667	1063064	18930983	166
Germany	DE	4654804	230230	51163	69875	422380	11
France	FR	1481907	66275	68527	16569	213713	3
Luxembourg	LU	2780667	2396783	4324967	261376	71411188	0
Italy	IT	1695268	65129	0	15631	-950654	7
Spain	ES	836708	24283	0	6071	-750419	2
Netherlands	NL	85336	2358	9446	0	-1279593	1
All other tax jurisdictions (aggregated basis)
		1658330534	49022610	28853669	30942164	217265374	2744

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
Ireland	IE	Penguin Solutions (PENG) Ireland Limited	Research and development; Holding or managing intellectual property; Purchasing or procurement; Manufacturing or production; Sales, marketing or distribution; Provision of services to unrelated parties
Germany	DE	SMART Modular Technologies (Deutschland), Limited Penguin Solutions (Deutschland) GmbH	Research and development; Sales, marketing or distribution; Administrative, management or support services; Provision of services to unrelated parties
France	FR	Penguin Solutions S.A.S.	Sales, marketing or distribution; Administrative, management or support services; Provision of services to unrelated parties
Luxembourg	LU	SMART Global Holdings LX S.à. r.l. SMART Modular Technologies (LX) S.àr.l.	Administrative, management or support services; Holding shares or other equity instruments
Italy	IT	SMART Modular Technologies (Deutschland), Limited - Italy PE Penguin Solutions Italia S.r.L.	Sales, marketing or distribution; Provision of services to unrelated parties
Spain	ES	Penguin Solutions (PENG) Iberia, S.A.	Sales, marketing or distribution; Provision of services to unrelated parties
Netherlands	NL	Penguin Solutions B.V.	Sales, marketing or distribution; Provision of services to unrelated parties

Section 4. Omitted information

Disclosure of type of information omitted
Information omitted	Information omitted, other tax jurisdictions	Explanation of reason for omission of information
-	-	-
Disclosure of information omitted for previous financial years
-

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

Explanation of any material discrepancies between income tax paid and accrued
-