Fonterra FY25 EU pCbCR

Intro

Report on corporate income tax information
Introduction
This report has been published by the Fonterra Group in accordance with the Dutch implementation of the European Public Country-by-Country Reporting requirements. The information set out in this report relates to the group's operations during the financial year ended 31 July 2025.

Section 1

Report on corporate income tax information
Section 1. General information
Name of the ultimate parent of the group / of the standalone undertaking Fonterra Co-operative Group Limited
Country where the ultimate parent has its
registered office		 New Zealand
Financial Year - start date 2024-08-01
Financial Year - end date 2025-07-31
Reporting Currency NZD
Is the information in the report based on reporting instructions used for tax purposes, pursuant to Section III, Parts B and C, of Annex III to Council Directive 2011/16/EU (yes/no)? 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 Fonterra (Europe) Coöperatie U.A.
Barbara Strozzilaan 388
1083 HN Amsterdam
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 NA
Language of report English

Section 2

Report on corporate income tax information
Section 2. Overview of information on a country-by-country basis
Tax jurisdiction Country code Revenues Profit (loss) before income tax Income tax paid - on cash basis Income tax accrued - current year Accumulated earnings Number of employees
France FR 2017277 881254 44479 260956 1509011 2
Ireland IE 1557291 141730 71553 19072 446596 4
Netherlands NL 567966138 -55851962 4973893 4121410 79407920 133
Vietnam VN 136644358 5629917 950052 1013895 3942178 82
Section 2. Overview of information on a country-by-country basis - All other tax jurisdictions (aggregated basis)
32515258601 2203972115 85591266 461673934 6775766621 16084

Section 3

Report on corporate income tax information
Section 3. List of subsidiaries and activities
Member State or tax jurisdiction Country code Name of each subsidiary undertaking in the Member State or tax jurisdiction Brief description of the nature of activities in the Member State or tax jurisdiction
France FR Fonterra (France) SAS Administrative, Management or Support Services
Ireland IE Fonterra Microbiome Research Centre (Ireland) Ltd Research and Development service provider
Netherlands NL Fonterra Europe Cooperatie UA
Fonterra Europe Manufacturing BV		 Contract Manufacturing or Production
Sales, Marketing or Distribution
Vietnam VN Fonterra Brands (Vietnam) Company Limited Sales, Marketing or Distribution

Section 4

Report on corporate income tax information
Section 4. Temporarily omitted information
Information temporarily omitted (if any) for this financial year
Information omitted (if any) for this financial year Information omitted (if any) for this financial year, other tax jurisdiction Explanation of reason for omission of information
N/A N/A N/A
Information omitted in previous financial years, which is disclosed in this financial year (if any)
N/A

Section 5

Report on corporate income tax information
Section 5. Explanations for material discrepancies between income tax paid and accrued
Explanations on material discrepancies between amounts of income tax accrued during the relevant financial year and amounts of income tax paid on a cash basis as disclosed in section 2, where applicable at group level, considering where appropriate corresponding amounts concerning previous financial years. NA