Public Country by Country Report (on income tax information)

Section 1. General information

Name of ultimate parent of group / of standalone company	Emerson Electric Co.
Country of registered office of ultimate parent undertaking	The United States of America
Date of start of financial year	2024-10-01
Date of end of financial year	2025-09-30
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	Emerson Automation Solutions Ireland Limited Building 2200, Avenue 2000 Cork Airport Business Park Kinsale Road Cork 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	52917291	5362938	1615223	1428590	18148702	65
Belgium	BE	182806023	5801268	2504440	3976695	108382324	292
Bulgaria	BG	5217156	360476	124140	11268	794911	19
Croatia	HR	7226680	1526233	503056	420044	2734728	14
Czech Republic	CZ	45161100	3720314	920578	1135669	37653917	111
Denmark	DK	201292624	42792467	9563378	11725487	125752524	347
Finland	FI	20482998	51801	651329	309596	26709945	34
France	FR	673469777	58227003	13113639	23074098	77928693	1561
Germany	DE	1367674402	-12864683	21847539	24222484	698946457	3582
Greece	GR	0	187305	53619	42881	589589	26
Hungary	HU	840440666	109339052	8749468	14234996	1034773467	2944
Ireland	IE	225423195	65990456	11935311	12631336	994256359	93
Italy	IT	816955520	105643284	32229440	23857367	21433703	1427
Lithuania	LT	0	37619	0	454	37470	5
Luxembourg	LU	0	-10012	0	-203	-158601	0
Netherlands	NL	224243890	31202384	14201947	9656812	887889935	427
Poland	PL	164507589	18865855	724259	2745982	81459999	913
Portugal	PT	11858223	3456923	1033585	949418	6782412	13
Romania	RO	435614394	59591503	7712229	12047283	289983288	3668
Slovakia	SK	98642951	4741344	2197607	895282	42550756	536
Spain	ES	122391609	10304681	4051878	4871904	55834130	330
Sweden	SE	202266975	13508643	4046457	2007083	201009502	672
Morocco	MA	1779621	901142	396432	780659	-4182206	19
Russian Federation	RU	2365498	1074422	1733929	805249	21668638	4
Turkey	TR	67488739	3416190	317270	1660927	38146661	122
Vietnam	VN	6493415	1803720	372853	380193	4646980	16
All other tax jurisdictions (aggregated basis)
		12741170395	2409760152	1296949814	789133031	36000308618	59811

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	Aventics GmbH (Austria) Emerson Process Management AG - (PE) Klauke Handelsgesellschaft mbH Flexim GmbH National Instruments Gesellschaft m.b.H.	Sales, Marketing, or Distribution Provision of Services to Unrelated Parties
Belgium	BE	AE Valves Emerson Automation Solutions Final Control Netherlands B.V. - (PE) Emerson Process Management NV Joucomatic N.V. Ridge Tool Europe NV AspenTech Europe S.A./N.V. National Instruments Belgium N.V.	Research and Development Manufacturing or Production Sales, Marketing, or Distribution Administrative, Management, or Support services
Bulgaria	BG	Emerson Automation Solutions Bulgaria EOOD	Sales, Marketing, or Distribution
Croatia	HR	Emerson Process Management d.o.o.	Manufacturing or Production Sales, Marketing, or Distribution
Czech Republic	CZ	Emerson Automation Fluid Control & Pneumatics Czech Republic s.r.o Emerson Process Management, s.r.o. Apex Optimisation SRO National Instruments (Czech Republic) s.r.o.	Sales, Marketing, or Distribution Administrative, Management, or Support services
Denmark	DK	Damcos A/S Damcos Holding A/S Emerson Process Management A/S (Denmark) Mita-Teknik A/S Mita-Teknik, Udlejning ApS National Instruments Denmark ApS Ridgid Scandinavia A/S Frugal Technologies ApS	Research and Development Holding or managing intellectual property Manufacturing or Production Sales, Marketing, or Distribution Provision of Services to Unrelated Parties Holding shares or other equity instruments
Finland	FI	Emerson Process Management Oy National Instruments Finland Oy Rosemount Tank Radar AB - (PE)	Manufacturing or Production Sales, Marketing, or Distribution
France	FR	Appleton Holding Sarl ASCO SAS ATX SAS Aventics Holding S.A.S. Aventics S.A.S. Branson Ultrasons SAS Easy Heat Europe SAS Emerson Automation Solutions Final Control France SARL Emerson Process Management SAS EMR Holdings (France) SAS Francel SAS Generale de Robinetterie Industrielle et de Systemes de Surete S.A.S. Klauke France SARL National Instruments France SAS NI France Holdings SAS NI Lille Paradigm France S.A. RIDGID FRANCE SAS AspenTech Europe S.A./N.V. - (PE) Flexim 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	Asco Numatics GmbH Aventics GmbH Aventics Services Germany GmbH Chemat GmbH Armaturen fur Industrie - und Nuklearanlage Emerson Automation Solutions Final Control Germany GmbH Emerson Dietzenbach GmbH Emerson Electric (U.S.) Holding Corporation - (PE) Emerson Process Management GmbH & Co. OHG Emerson Process Management Verwaltung GmbH Emerson Technologies GmbH & Co. OHG Emerson Technologies Verwaltungs GmbH Emersub Deutschland Holding GmbH epro GmbH Flow Control Holding GmbH & Co. KG Flow Control Holding Verwaltungs GmbH Gustav Klauke GmbH Heinzinger Automotive GmbH ICC Intelligent Platforms GmbH Measurement Computing GmbH Mecafrance (Deutschland) GmbH National Instruments Dresden GmbH National Instruments Germany GmbH Progea Deutschland GmbH Ridge Tool GmbH Ridge Tool GmbH & Co. OHG SABO-Armaturen Service GmbH Sempell GmbH SET GmbH Tescom Europe GmbH & Co. KG Tescom Europe Management GmbH AspenTech Europe S.A./N.V. - (PE) AspenTech GmbH Afag Engineering GmbH Afag GmbH FLEXIM Flexible Industriemesstechnik GmbH	Research and Development Holding or managing intellectual property Purchasing and Procurement Manufacturing or Production Sales, Marketing, or Distribution Administrative, Management, or Support services Provision of Services to Unrelated Parties Internal Group Finance Holding shares or other equity instruments Dormant
Greece	GR	Emerson Process Management S.A.	Sales, Marketing, or Distribution
Hungary	HU	ARTESYN Hungary Electronics Limited Liability Company under liquidation Emerson Automation FCP Kft. Emerson Process Management Kft. Emerson Process Management Magyarorszag Kft. National Instruments Hungary Kft NI Hungary Software és Hardware Gyártó Korlátolt Felelősségű Társaság Emerson Process Management Kft	Manufacturing or Production Sales, Marketing, or Distribution Provision of Services to Unrelated Parties Dormant
Ireland	IE	Emerson Automation Solutions Ireland Limited Emerson Process Management Limited - (PE) Emersub Treasury Ireland Unlimited Company HTE Engineering Services Limited National Instruments Corporation (UK) Limited - (PE) National Instruments Ireland Resources Limited	Manufacturing or Production Sales, Marketing, or Distribution Administrative, Management, or Support services Internal Group Finance
Italy	IT	Biffi Italia S.r.l. Branson Ultrasuoni S.R.L. Emerson Automation Fluid Control & Pneumatics Italy S.R.L. Emerson Automation Solutions Final Control Italia S.r.l. Emerson Process Management S.R.L. Emerson Sice S.r.l. Emersub Italia S.R.L. National Instruments Italy S.R.L. Paradigm Geophysical Italy SRL Progea S.r.l. Ridgid Italia S.R.L. Vulsub Italia S.r.l. AspenTech S.r.l.	Research and Development Holding or managing intellectual property Manufacturing or Production Sales, Marketing, or Distribution Administrative, Management, or Support services Provision of Services to Unrelated Parties Holding shares or other equity instruments
Lithuania	LT	Emerson Process Management UAB	Sales, Marketing, or Distribution
Luxembourg	LU	inmation Lux S.a.r.l.	Sales, Marketing, or Distribution Administrative, Management, or Support services
Netherlands	NL	Enterprise International Holding B.V. Asco Controls B.V. Asco Joucomatic ZA B.V. Aventics B.V. Beckman Industrial B.V. El-O-Matic B.V. Emerson Automation Solutions Final Control Netherlands B.V. Emerson DHC B.V. Emerson Electric Nederland B.V. Emerson Network Power DHC B.V. Emerson Process Management B.V. Emerson Process Management Flow B.V. EMR Worldwide B.V. in liquidatie EMRSN HLDG B.V. National Instruments Netherlands B.V. Nutsteel DHC B.V. Paradigm B.V. Paradigm Geophysical B.V. SABO-Armaturen Service GmbH - (PE) Emerson Europe Procurement Operations B.V. Tranmet Holdings B.V. AspenTech Europe B.V. inmation BNX B.V. Apex Optimisation Technologies B.V. Flexim Instruments Benelux B.V. Enterprise International Holding B.V.	Research and Development Holding or managing intellectual property Manufacturing or Production Sales, Marketing, or Distribution Administrative, Management, or Support services Provision of Services to Unrelated Parties Holding shares or other equity instruments Dormant
Poland	PL	Emerson Automation Fluid Control & Pneumatics Poland Sp. z o.o. Emerson Process Management Sp. z o.o. AspenTech Europe S.A./N.V. - (PE) National Instruments Poland Sp. Z o.o	Manufacturing or Production Sales, Marketing, or Distribution Administrative, Management, or Support services
Portugal	PT	Emerson Process Management, Lda Emerson Automation Fluid Control & Pneumatics Iberia, S.A. - (PE)	Manufacturing or Production Sales, Marketing, or Distribution
Romania	RO	Emerson Process Management Romania S.R.L. Emerson S.R.L. Digilent RO S.R.L. National Instruments Romania S.R.L. AspenTech S.R.L.	Research and Development Manufacturing or Production Sales, Marketing, or Distribution Administrative, Management, or Support services
Slovakia	SK	Branson Ultrasonics a.s. Emerson Process Management, s.r.o. Klauke Slovakia s.r.o. National Instruments (Czech Republic) s.r.o. - (PE)	Sales, Marketing, or Distribution
Spain	ES	Branson Ultrasonidos S.A.E. Emerson Automation Fluid Control & Pneumatics Iberia, S.A. Emerson Automation Solutions Final Control Netherlands B.V. - (PE) Emerson Process Management, S.L. National Instruments Spain, S.L. Open Systems International Europe SL Paradigm Geophysical Spain S.L. Aspen Technology, S.L.	Manufacturing or Production Sales, Marketing, or Distribution Administrative, Management, or Support services
Sweden	SE	Emerson Process Management AB National Instruments Sweden AB Rosemount Tank Radar AB Rosemount Tank Radar Properties AB AspenTech Europe S.A./N.V. - (PE)	Research and Development Holding or managing intellectual property Manufacturing or Production Sales, Marketing, or Distribution Administrative, Management, or Support services Provision of Services to Unrelated Parties Holding shares or other equity instruments Dormant
Morocco	MA	EMRSN Process Management Morocco SARL AU	Sales, marketing, or distribution
Russian Federation	RU	Aspen Technology LLC Roxar Paradigm, E&P Software Services LLC Roxar Services OOO Roxar Technologies AS - (PE)	Sales, marketing, or distribution Administrative, management, or support services Provision of Services to Unrelated Parties
Turkey	TR	Emerson Process Management Ticaret Limited Sirket Asco Controls B.V. - (PE)	Sales, marketing, or distribution Manufacturing or production
Vietnam	VN	Emerson Process Management (Vietnam) Co., Ltd. National Instruments Singapore (Pte) Ltd - (PE)	Research and development 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
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
The data detailed in this report reflects Emerson Electric Co.’s business activities and the varying statutory tax rates across jurisdictions. Variances between income taxes accrued and taxes paid can occur due to (1) timing differences, (2) utilization of tax losses, (3) tax withheld at the source on cross border payments included in taxes paid but not in accrued taxes, (4) applicable R&D tax credits in specific operating countries, and/or (5) taxes paid or tax refunds received in the current fiscal year that relate to prior fiscal years.

Explanation of any material discrepancies between income tax paid and accrued

The data detailed in this report reflects Emerson Electric Co.’s business activities and the varying statutory tax rates across jurisdictions. Variances between income taxes accrued and taxes paid can occur due to (1) timing differences, (2) utilization of tax losses, (3) tax withheld at the source on cross border payments included in taxes paid but not in accrued taxes, (4) applicable R&D tax credits in specific operating countries, and/or (5) taxes paid or tax refunds received in the current fiscal year that relate to prior fiscal years.

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