COINDU | Sustainability Report - 2024

SUSTAINABILITY REPORT 2024 the aim of identifying areas for improvement and ensuring continuous compliance with tax rules. These actions include analysing legislative changes, reviewing internal tax practices and evaluating possible finan- cial and reputational impacts. The Accounting and Tax area, supported by local teams, is responsible for implementing the Group’s tax strategy. The Board of Directors is always informed of the main tax implications related to the most significant transactions. COINDU maintains an open and transparent dialogue with our stakehold- ers, promptly responding to any questions or concerns they may have. COUNTRY-BY-COUNTRY REPORTING The tax information reported here covers the period from 1-1-2024 to 31-12-2024. PT - Joane PT - Arcos Tetla Tax jurisdictions Portugal Mexico Names of the resident entities Coindu - Componentes para a Indústria Automóvel S.A. Coindu Mexico, S. de RL CV Primary activities of the organization COINDU main products are Covers in natural leather and fabric for seats and accessories and Leather Kits. Number of employees based on social security reports 1283 364 1516 Revenues from third-party sales 108,6 M€ 128,0 M€ Revenues from intra-group transactions with other tax jurisdictions 5,9 M€ 0,3 M€ Profit/loss before tax 6,1 M€ -9,1 M€ Tangible assets other than cash and cash equivalents 46,3 M€ 42,5 M€ Corporate income tax paid on a cash basis -0,4 M€ -2,1 M€ Corporate income tax accrued on profit/loss -0,3 M€ 0 M€ Reasons for the difference between corporate income tax accrued on profit/loss and the tax due if the statutory tax rate is applied to profit/loss before tax. The major reason is the profit/loss not accepted for tax purposes. GRI 207-4 81