Public Country by Country Report (on income tax information)

Introduction

This Country by Country report has been prepared for the purpose of meeting the European Union’s public country‑by‑country reporting requirements, in accordance with Article 48c of Directive (EU) 2021/2101. The data presented in this report is compiled on an aggregated basis by tax jurisdiction in accordance with OECD principles and EU rules, and includes transactions between group entities. By contrast, our Annual Report is prepared based on International Financial Reporting Standards (IFRS) on a consolidated basis, where transactions between group entities are eliminated. As a result, the revenue and profit or loss before income tax figures disclosed in this report are not directly comparable to those presented in the Annual Report. The data should be interpreted in the context of the EU Public Country by Country reporting framework and read alongside the Annual Report.

Section 1. General information

Name of ultimate parent of group / of standalone company	Cochlear Limited
Country of registered office of ultimate parent undertaking	The Commonwealth of Australia
Date of start of financial year	2024-07-01
Date of end of financial year	2025-06-30
Reporting currency	AUD
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	Cochlear Italia SRL Via Trattati Comunitari Europei 1957-2007 n.17 40127 Bologna (BO) ITALY
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	13299530	1602547	399743	368352	2223273	41
Belgium	BE	77311837	3458014	670113	1021961	4909597	182
Czech Republic	CZ	2485765	771132	601273	161938	447205	10
Denmark	DK	2530426	303710	72480	68015	372538	8
Finland	FI	1058861	135143	33277	27029	0	4
France	FR	118009916	12596763	358487	471973	-21180942	163
Germany	DE	477995510	19333103	2555186	3315114	68719709	182
Italy	IT	57450983	2324453	517936	541360	5948432	52
Morocco	MA	833440	-2369624	0	3177	-2828768	4
Netherlands	NL	1010497	83567	15875	0	0	12
Panama	PA	97781646	3938914	15380	0	14976075	54
Russia	RU	1690745	99682	777	46785	132007	7
Sweden	SE	8142967	318976	26369	71471	-16200	25
Turkey	TR	50651743	-13030253	674576	1631395	-995451	50
All other tax jurisdictions (aggregated basis)
		4009389841	543841166	152072242	148642891	348820350	5072

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	Cochlear Austria GmbH	Sales agent and distributor of implantable hearing solutions
Belgium	BE	Cochlear Benelux NV	Sales agent
France	FR	Cochlear France SAS Neurelac SAS	Research and development and distributor of implantable hearing solutions
Germany	DE	Cochlear Deutschland GmbH & Co KG Cochlear Verwaltungs GmbH Cochlear Europe Finance GmbH	Research and development and distributor of implantable hearing solutions
Italy	IT	Cochlear Italia SRL	Distributor of implantable hearing solutions
Morocco	MA	Cochlear Morocco SARL	Distributor of implantable hearing solutions
Panama	PA	Cochlear Latinomerica S.A. Cochlear Shared Services S.A.	Distributor of implantable hearing solutions, shared services
Russia	RU	Cochlear Russia LLC	Sales support for the sale of implantable hearing solutions
Sweden	SE	Cochlear Bone Anchored Solutions AB Cochlear Nordic AB Cochlear Sweden Holdings AB	Research and development, manufacturing and marketing
Turkey	TR	Cochlear Tibbi Cihazlar ve Saglik Hizmetleri Limited Sirketi	Distributor of implantable hearing solutions

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
No information omitted.	N/A	N/A
Disclosure of information omitted for previous financial years
No information omitted.

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

Conclusion

N/A