REPORT ON CORPORATE INCOME TAX INFORMATION
in compliance with chapter 10a of Directive 2013/34/EU (‘country-by-country reporting’)
Section 1. General information
| Name of ultimate parent of group / of standalone company | Casio Computer Co., Ltd. |
| 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 | true |
| 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 | - |
| 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 |
|---|---|---|---|---|---|---|---|
| Spain | ES | 6071304933 | 322195635 | 78570354 | 81116382 | 385391525 | 58 |
| Portugal | PT | 1810210532 | 125723687 | 46758712 | 28702742 | 205101919 | 14 |
| 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 |
|---|---|---|---|
| Germany | DE | Casio Europe GmbH | Sales of Group products. |
| Austria | AT | Casio Europe GmbH - Austrian branch | Sales of Group products. |
| France | FR | Casio France S.A.S. | Sales of Group products. |
| Belgium | BE | Casio France S.A.S. - Belgian branch | Sales of Group products. |
| Spain | ES | Casio Espana S. L. | Sales of Group products. |
| Portugal | PT | Casio Espana, S. L. - Portuguese branch | Sales of Group products. |
| Netherlands | NL | Casio Benelux B. V | Sales of Group products. |
| Italy | IT | Casio Italia S.r.l | Sales of Group products. |
| Japan | JP | Casio Computer Co., Ltd. | Research and Developmet, financing, production, marketing planning, sales etc. |
| Japan | JP | Yamagata Casio Co., Ltd. | Production of Group lines such as electronic timepieces, electronic calculators, and parts etc. |
| Japan | JP | CASIO TECHNO CO., LTD. | Warranty service for Group products. |
| Japan | JP | CASIO BUSINESS SERVICE CO., LTD. | Recycle/Reuse of Group products and administration of Group facilities. |
| Japan | JP | CASIO Marketing Advance CO., LTD. | Sales and promotion of Group products. |
| Japan | JP | CXD NEXT CO., LTD. | Supply of electronic settlement service and store operation service to users of Group electronic cash registers. |
| Japan | JP | CASIO HUMAN SYSTEMS CO., LTD. | Sales of software for Group System Equipment products. |
| Japan | JP | Ripplex Inc. | Designing and development of softwere for Group products . |
| Japan | JP | Libry Inc. | Designing, development, and sales of educational content and learning support software. |
| Thailand | TH | Casio (Thailand) Co., Ltd. | Production of Group electronic timepieces, electronic calculators. |
| Thailand | TH | Casio Marketing (Thailand) Co., Ltd. | Sales of Group products. |
| United States of America | US | Casio America, Inc. | Sales of Group products. |
| Canada | CA | Casio Canada Ltd. | Sales of Group products. |
| Canada | CA | NV SOFT ULC | Dormant company. |
| Mexico | MX | Casio Mexico Marketing, S. de R. L. de C.V. | Sales of Group products. |
| United Kingdom | GB | Casio Electronics Co.,Ltd. | Sales of Group products. |
| Hong Kong | HK | Casio Computer (Hong Kong) Ltd. | Production of Group electronic timepieces, electronic calculators, electronic musical instruments and others. |
| Taiwan | TW | Casio Taiwan Co., Ltd. | Sales of Group products. |
| China | CN | Casio Electronics (Shenzhen) Co.,Ltd. | Designing and production of Group electronic timepieces. |
| China | CN | Casio Electronic Technology (Zhongshan) Co., Ltd. | Production of Group electronic dictionaries, electronic calculators, electronic musical instruments and others. |
| China | CN | Casio Timepiece (Dongguan)Co.,Ltd. | Production of parts for Group electronic timepieces. |
| China | CN | Casio Electronics (Shaoguan) Co.,Ltd. | Production of Group electronic timepieces. |
| China | CN | Guangzhou Casio Techno Co.,Ltd. | Warranty service for Group products. |
| China | CN | Casio Soft (Shanghai) Co.,Ltd. | Designing and development of software for Group System Equipment products. |
| China | CN | Casio (China)Co., Ltd. | Sales of Group products. |
| China | CN | Casio (Guangzhou)Co.,Ltd. | Logistics administration for Group products . |
| India | IN | Casio India Co., Pvt. Ltd. | Sales of Group products. |
| Singapore | SG | Casio Singapore Pte., Ltd. | Sales of Group products. |
| Malaysia | MY | Casio Malaysia Sdn.Bhd. | Sales of Group products. |
| Brazil | BR | Casio Brasil Comercio de Produtos Eletronicos Ltda. | Sales of Group products. |
| Uruguay | UY | Casio Latin America S.A. | Sales of Group products. |
| United Arab Emirates | AE | CASIO Middle East and Africa FZE | Sales of Group products. |
| Russian Federation | RU | Limited Liability Company CASIO | Dormant company. |
Section 4. Omitted information
| Disclosure of type of information omitted | ||
|---|---|---|
| Information omitted | Information omitted, other tax jurisdictions | Explanation of reason for omission of information |
| Information related to other entities of the Group | - | This Country-by-Country Report has been prepared in accordance with Directive (EU) 2021/2101, as transposed into Spanish law, and is limited to Spain and Portugal because the group's ultimate parent company has not provided information on its worldwide operations. |
| 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 | |
|---|---|
| - |
