REPORT ON CORPORATE INCOME TAX INFORMATION

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

Introduction

The information presented in this report is reported in millions of Japanese yen (JPY).

Section 1. General information

Name of ultimate parent of group / of standalone company	UBE Corporation
Country of registered office of ultimate parent undertaking	Japan
Date of start of financial year	2025-04-01
Date of end of financial year	2026-03-31
Reporting currency	JPY
Application of option to report in accordance with taxation reporting instructions	false
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	Ube Corporation Europe, S.A.U. Spain
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
Japan	JP	330945	31344	6177	4960	206168	6257
China	CN	19537	-303	92	25	-6861	183
Hong Kong	HK	1	-18	0	0	90	0
Taiwan	TW	848	320	58	65	456	17
Korea	KR	291	34	24	22	-1357	15
Thailand	TH	85175	-9138	755	936	-17614	594
India	IN	371	132	33	34	482	33
Australia	AU	1214	98	34	30	286	1
United States	US	44969	-2189	307	320	-4086	316
Canada	CA	784	38	0	14	21	1
Mexico	MX	346	8	11	3	80	8
Brazil	BR	2173	180	184	162	152	29
Spain	ES	65334	-2081	99	-611	16125	541
Germany	DE	4638	477	182	95	319	48
Belgium	BE	817	113	34	32	418	4
Italy	IT	3185	-528	56	2	526	8
Netherlands	NL	145	-110	1	0	4358	1
United Kingdom	GB	2921	-334	0	-108	1627	71
All other tax jurisdictions (aggregated basis)
		-	-	-	-	-	-

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
Japan	JP	UBE Corporation UBE Elastomer Co. Ltd. UBE Hydrogen Peroxide, Ltd. UBE Asset & Insurance, Ltd. Ube Machinery Corporation, Ltd. Ube General Service Co., Ltd. Ube Logistics Service,Ltd. Ube Board, Ltd. UBE EXSYMO CO., LTD. UNK Yard Service Co., Ltd. Ube Film, Ltd. T&U Electronics Co., Ltd Fukushima Ltd. Fukushima Zouki Kougyo, Ltd. UBE MAXELL CO., LTD. Libertas Ube, Ltd.	Research and development. Holding and managing intellectual property. Purchasing and procurement. Manufacturing and production. Sales, marketing and distribution. Administrative, management and support services. Provision of services to unrelated parties. Internal group finance. Holding shares and other equity interests.
China	CN	UBE (SHANGHAI) LTD. UBE MACHINERY (SHANGHAI) LTD. UBE China Holding Company Limited UBE Urethanes Nantong Co., Ltd.	Holding and managing intellectual property. Manufacturing and production. Sales, marketing and distribution. Holding shares and other equity interests.
Hong Kong	HK	UBE (HongKong), Ltd.	Holding shares and other equity interests.
Taiwan	TW	Ube Machinery Corporation, Ltd. (Taipei Branch) UBE TAIWAN CO., LTD.	Sales, marketing and distribution. Administrative, management and support services.
Korea	KR	Ube Machinery Corporation, Ltd. (Seoul Branch) UBE KOREA CO., LTD.	Sales, marketing and distribution. Administrative, management and support services.
Thailand	TH	Ube (Thailand) Company Limited Ube Technical Center (Asia) Limited UBE Machinery Thai Co., Ltd. Ube Chemicals (Asia) Public Company Limited Thai Synthetic Rubbers Company Limited Ube Fine Chemicals (Asia) Company Limited Rayong Fertilizer Trading Company Limited	Research and development. Manufacturing and production. Sales, marketing and distribution. Administrative, management and support services. Provision of services to unrelated parties. Holding shares and other equity interests.
India	IN	UBE INDUSTRIES INDIA PRIVATE LIMITED UBE Machinery India Private Limited UBE URETHANES INDIA PRIVATE LIMITED	Manufacturing and production. Sales, marketing and distribution.
Australia	AU	UBE URETHANES AUSTRALIA PTY LTD	Sales, marketing and distribution.
United States	US	UBE C1 Chemicals America, Inc. UBE Engineered Composites, Inc. UBE America Inc. UBE MACHINERY INC. UBE Corporation America Inc. UBE URETHANES USA LLC	Research and development. Manufacturing and production. Sales, marketing and distribution. Administrative, management and support services. Holding shares and other equity interests.
Canada	CA	UBE URETHANES CANADA LTD.	Sales, marketing and distribution.
Mexico	MX	UBE Mexico S. de R.L. de C.V. UBE MACHINERY MEXICO SA DE CV	Sales, marketing and distribution. Administrative, management and support services.
Brazil	BR	UBE Latin America Servicos Ltda UBE LATIN AMERICA LTDA.	Sales, marketing and distribution. Administrative, management and support services. Holding shares and other equity interests.
Spain	ES	Ube Corporation Europe, S.A.U. UBE Composites Europe S.L.U. UBE POLYMERS & CHEMICALS EUROPE S.L.U. MANUFACTURAS PAULOWSKY, S.L.	Research and development. Manufacturing and production. Sales, marketing and distribution. Administrative, management and support services. Provision of services to unrelated parties. Holding shares and other equity interests.
Germany	DE	Ube Europe GmbH UBE Urethanes Germany GmbH	Sales, marketing and distribution. Holding shares and other equity interests.
Belgium	BE	UBE EUROPE BELGIUM NV	Sales, marketing and distribution.
Italy	IT	UBE URETHANES ITALY S.R.L	Sales, marketing and distribution. Administrative, management and support services. Holding shares and other equity interests.
Netherlands	NL	UBE Urethanes Netherlands B.V.	Holding shares and other equity interests.
United Kingdom	GB	UBE URETHANES UK LTD.	Sales, marketing and distribution. Administrative, management and support services. Holding shares and other equity interests.

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
-