REPORT ON CORPORATE INCOME TAX INFORMATION

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

Introduction

This Public Country by Country Report has been prepared in accordance with Directive (EU) 2021/2101 on the disclosure of income tax information. The report provides high-level information on the geographical distribution of the Eimskip Group's revenues, profits, income taxes and employees for the financial year ended 31 December 2025. The information has been prepared in the prescribed EU reporting format and is based on data used for Country-by-Country Reporting purposes. The report covers Eimskip Group, whose ultimate parent undertaking is Eimskipafélag Íslands hf., incorporated in Iceland.

Section 1. General information

Name of ultimate parent of group / of standalone company	Eimskipafélag Íslands hf.
Country of registered office of ultimate parent undertaking	Iceland
Date of start of financial year	2025-01-01
Date of end of financial year	2025-12-31
Reporting currency	EUR
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	-
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
Antigua & Barbuda	AG	2046637	-859759	0	0	-7352628	0
Belgium	BE	26533732	-1301400	-11718	-2069	4934412	21
Germany	DE	1786510	10695	0	0	-118982	24
Denmark	DK	64812617	8216100	1339268	1724600	20430265	166
Spain	ES	18176950	1780818	464566	445504	3441516	14
Faroe Islands	FO	114357230	-9068058	21750	20591	78010308	186
Greenland	GL	4584498	146896	62380	26190	561501	12
Iceland	IS	513969566	3864766	316196	0	54544673	817
Italy	IT	3900021	657355	173811	210353	476832	4
The Netherlands	NL	50869825	11724088	871181	271347	58528986	102
Norway	NO	44340847	1269695	253123	124651	17404203	54
Poland	PL	22493620	468760	95801	87950	4735847	39
Sweden	SE	3661631	427246	123648	92225	1716529	28
Türkiye	TR	10658403	639410	0	149993	426155	6
Vietnam	VN	6287738	290585	39895	68130	1948229	27
All other tax jurisdictions (aggregated basis)
		114669086	4217112	1786216	1226253	35240540	221

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
Antigua & Barbuda	AG	Frost Line Ltd. Gnal Line Ltd. Pol Line Ltd.	Dormant
Belgium	BE	Mareco Integrated Logistics N.V.	Sales, Marketing or Distribution / Provision of Services to Unrelated Parties
Germany	DE	Eimskip Transport GmbH Eimskip Deutschland, Zweigniederlassung fer Eimskip Island ehf Verweltung Eimskip & KCie GmbH Eimskip & KCie GmbH & Co. KG	Sales, Marketing or Distribution / Provision of Services to Unrelated Parties / Other
Denmark	DK	Eimskip Denmark A/S Eimskip Ísland ehf., Filial af Eimskip Ísland ehf., Island	Sales, Marketing or Distribution / Provision of Services to Unrelated Parties
Spain	ES	Eimskip Logistics Spain SL	Sales, Marketing or Distribution / Provision of Services to Unrelated Parties
Faroe Islands	FO	P/f Skipafelagið Føroyar P/f Faroe Ship Føroyar P/f Faroe Ship SP/f Selfoss Line SP/f Godafoss Line SP/f Dettifoss Line SP/f Lagarfoss Line SP/f Liner A SP/f Liner B	Holding Shares or Other Equity instruments / Sales, Marketing or Distribution / Administrative, Management or Support Services / Dormant / Other
Greenland	GL	Eimskip Greenland A/S	Sales, Marketing or Distribution / Provision of Services to Unrelated Parties
Iceland	IS	Eimskipafélag Íslands hf. Eimskip Ísland ehf. Eimskip-Orange ehf. TVG-Zimsen ehf. Gára ehf. Sæferðir ehf.	Holding Shares or Other Equity instruments / Sales, Marketing or Distribution / Administrative Management or Support Services / Internal Group Finance / Provision of Services to Unrelated Parties
Italy	IT	Eimskip S.r.l.	Sales, Marketing or Distribution / Provision of Services to Unrelated Parties
The Netherlands	NL	Eimskip Holding B.V. Eimskip Nederland B.V. Eimskip Trucking Services B.V. Eimskip Jac. Meisner Custom and Warehousing B.V. Eimskip Transport B.V. Eimskip Services B.V. Eimskip Ocean B.V. Eimskip Ísland ehf. Eimskip Asia B.V.	Holding Shares or Other Equity instruments / Sales, Marketing or Distribution / Administrative Management or Support Services / Internal Group Finance / Provision of Services to Unrelated Parties / Dormant
Norway	NO	Eimskip Norway AS Vesterålen Shipping AS Kirkenesterminalen AS Marin Eiendom AS Eimskip Shipping AS MV Holmfoss AS MV Svartfoss AS MV Polfoss AS Tromsøterminalen AS Eimkip Island ehf	Sales, Marketing or Distribution / Provision of Services to Unrelated Parties / Other
Poland	PL	Eimskip Poland Sp. z o.o.	Sales, Marketing or Distribution / Provision of Services to Unrelated Parties
Sweden	SE	Eimskip Logistic AB	Sales, Marketing or Distribution / Provision of Services to Unrelated Parties
Türkiye	TR	Eimskip Lojistik A.Ş.	Sales, Marketing or Distribution / Provision of Services to Unrelated Parties
Vietnam	VN	Eimskip Vietnam Ltd.	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
-

Conclusion

Eimskip supports initiatives that promote transparency, accountability, and responsible tax practices. The publication of this report reflects our commitment to complying with applicable regulations and to maintaining open communication with our stakeholders. Income generated in Antigua and Barbuda is subject to taxation in Iceland. Accordingly, the tax information reported for Antigua and Barbuda should be assessed together with the corresponding tax effects reflected in Iceland.