Fluidra, S.A. - pCbCR Report

Section 1: General information

Name of the ultimate parent of the group / of the standalone undertaking	Fluidra, S.A.
Country where the ultimate parent has its registered office	Spain
Financial Year - start date	01.01.2025
Financial Year - end date	31.12.2025
Reporting currency	EUR
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 Directive 2011/16/EU (yes/no)?	Yes

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
Germany	GE	46,934,338	-474,679	220,050	48,044	3,511,392	123
Austria	AT	30,293,387	142,463	223,578	36,833	7,429,280	56
Belgium	BE	9,303,439	380,282	15,661	102,607	1,718,576	14
Bulgaria	BG	20,899,163	3,803,465	398,260	818,581	2,011,010	62
Croatia	HR	7,609,433	690,328	114,686	131,280	1,627,457	17
Cyprus	CY	5,391,033	596,692	79,276	74,790	2,422,271	11
Denmark	DK	14,069,791	808,121	148,456	235,020	4,955,467	19
Slovenia	SL	1,016,139	54,144	16,993	17,074	205,840	3
Spain	ES	1,142,634,551	-76,351,166	-16,243,031	5,679,941	2,068,858,846	2,589
France	FR	302,710,697	21,497,309	2,565,530	7,455,281	139,366,748	420
Greece	GR	17,692,222	4,407,599	783,977	975,344	5,004,211	22
Hungary	HU	15,047,390	476,251	7,800	11,067	-662,261	47
Italy	IT	80,617,602	10,591,056	4,147,290	2,393,666	18,905,532	128
The Netherlands	NL	42,877,664	2,295,027	406,431	558,442	14,516,092	69
Poland	PL	8,051,086	362,900	-45,724	59,911	1,680,083	18
Portugal	PT	48,975,202	3,003,512	1,318,025	751,384	4,845,592	78
Czech Republic	CZ	5,723,543	1,057,557	416,473	208,615	2,863,662	10
Romania	RO	5,127,345	488,579	90,345	26,266	1,165,665	11
Russia	RU	12,296,073	1,118,234	489,920	385,721	6,040,508	50
Sweden	SE	8,256,523	693,720	68,209	142,998	645,382	10
Turkey	TR	11,558,946	-544,042	260,408	0	11,292,197	35
Vietnam	VI	1,351,263	63,754	11,019	-4,008	448,967	18
All other tax jurisdictions (aggregated basis)	-	1,473,219,073	275,934,367	51,161,455	55,645,215	74,039,721	3,123

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
Germany	GE	AQUACONTROL, GmbH BAC POOL SYSTEMS GMBH FLUIDRA DEUTSCHLAND GMBH SIBO GMBH	Administrative, Management or Support Services / Manufacturing or Production / Purchasing or Procurement / Research and Development / Sales, Marketing or Distribution
Austria	AT	SSA FLUIDRA OSTERREICH, GMBH	Sales, Marketing or Distribution
Belgium	BE	FLUIDRA BELGIQUE, S.R.L.	Sales, Marketing or Distribution
Bulgaria	BG	FLUIDRA BALKANS, JSC	Sales, Marketing or Distribution
Cyprus	CY	ASTRAL POOL CYPRUS, LTD	Sales, Marketing or Distribution
Croatia	HR	FLUIDRA ADRIATIC, D.O.O.	Sales, Marketing or Distribution
Denmark	DK	SWIM&FUN SCANDINAVIA APS	Sales, Marketing or Distribution
Slovenia	SL	FLUIDRA SL D.O.O.	Sales, Marketing or Distribution
Spain	ES	CEPEX, S.A.U. FLUIDRA COMERCIAL ESPAÑA, S.A.U. FLUIDRA COMMERCIAL, S.A.U. FLUIDRA EXPORT, S.A.U. FLUIDRA GLOBAL DISTRIBUTION S.L.U. FLUIDRA, S.A. I.D. ELECTROQUÍMICA, S.L.U. INNODRIP, S.L.U. INQUIDE, S.A.U. MANUFACTURAS GRE, S.A.U. SACOPA, S.A.U. TALLERES DEL AGUA, S.L.U. TRACE LOGISTICS, S.A.U.	Administrative, Management or Support Services / Holding Shares or Other Equity instruments / Insurance / Internal Group Finance / Manufacturing or Production / Provision of Services to Unrelated Parties / Purchasing or Procurement / Research and Development / Sales, Marketing or Distribution
France	FR	FLUIDRA COMMERCIAL FRANCE, S.A.S. FLUIDRA INDUSTRY FRANCE, S.A.S. PISCINES TECHNIQUES 2000, S.A.S. POOLWEB, S.A.S. ZODIAC POOL CARE EUROPE, S.A.S. ZPES HOLDINGS, S.A.S.	Administrative, Management or Support Services / Holding Shares or Other Equity instruments / Holding or Managing Intellectual Property / Manufacturing or Production / Research and Development / Sales, Marketing or Distribution
Greece	GR	FLUIDRA HELLAS, S.A.	Sales, Marketing or Distribution
Hungary	HU	FLUIDRA MAGYARORSZAG, KFT.	Sales, Marketing or Distribution
Italy	IT	FLUIDRA COMMERCIALE ITALIA, S.P.A. FLUIDRA GLOBAL DISTRIBUTION ITALY, S.R.L.	Administrative, Management or Support Services / Manufacturing or Production / Purchasing or Procurement / Sales, Marketing or Distribution
The Netherlands	NL	FLUIDRA BENELUX, BV TRACE LOGISTICS NORTH, BV	Administrative, Management or Support Services / Holding Shares or Other Equity instruments / Manufacturing or Production / Sales, Marketing or Distribution
Poland	PL	FLUIDRA POLSKA, SP. Z.O.O.	Sales, Marketing or Distribution
Portugal	PT	DINI & LULIO, LDA. ECOHÍDRICA, TECNOLOGIAS DA ÁGUA LDA FLUIDRA COMERCIAL PORTUGAL UNIPESSOAL, LDA. KREATIVE TECHK, LDA. NCWG, SISTEMAS DE GESTÃO DE ÁGUA, LDA	Administrative, Management or Support Services / Manufacturing or Production / Sales, Marketing or Distribution
Czech Republic	CZ	ASTRAL BAZENOVE PRISLUSENTSVI, S.R.O.	Sales, Marketing or Distribution
Romania	RO	FLUIDRA ROMANIA S.A.	Sales, Marketing or Distribution
Russia	RU	AO ASTRAL SNG ASTRAL AQUADESIGN LIMITED LIABILITY COMPANY	Holding Shares or Other Equity instruments / Sales, Marketing or Distribution
Sweden	SE	FLUIDRA NORDIC AB	Sales, Marketing or Distribution
Turkey	TR	FLUIDRA TR SU VE HAVUZ EKIPMANLARI AS	Sales, Marketing or Distribution
Vietnam	VI	FLUIDRA VIETNAM, LTD	Sales, Marketing or Distribution