pCBCR Inline XBRL

Introduction

This EU Public Country‑by‑Country (CbC) Report is published on Aristocrat’s website to comply with Directive (EU) 2021/2101 and, specifically, the Spanish EU Public CbC reporting requirements as implemented through Law 28/2022 of 21 December 2022, which amended Audit Law 22/2015 of 20 July 2015. As at the reporting due date (31 March 2026), the Spanish Mercantile Register is not yet able to accept submissions. Accordingly, in lieu of filing with the Register, Aristocrat has made this report publicly available on its website. The disclosures contained herein include those attributable to the Plarium Group which was sold on 13 February 2025. The information contained in this report is presented on an aggregated basis. As a result, intra‑group transactions have not been eliminated, and the figures disclosed will not reconcile to Aristocrat’s 2025 Consolidated Financial Statements or Annual Report.

Section 1. General information

Name of ultimate parent of group / of standalone company	Aristocrat Leisure Limited
Country of registered office of ultimate parent undertaking	The Commonwealth of Australia
Date of start of financial year	2024-10-01
Date of end of financial year	2025-09-30
Reporting currency	AUD
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	Aristocrat Technologies Spain S.L. Camí Font Freda, 17, 08110 Montcada i Reixac, Barcelona, 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	english - 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	Revenues from transactions with related parties	Revenues from transactions with non-related parties	Tangible assets other than cash and cash equivalents	Stated capital	Public subsidies received
Bulgaria	BG	18463000	2394000	159000	158000	2005000	174	0	0	0	0	0
Cyprus	CY	11631000	7000	0	1000	-130744000	1	0	0	0	0	0
Czech Republic	CZ	20246000	-1367000	0	443000	-989000	0	0	0	0	0	0
Finland	FI	18716000	-4743000	0	0	-65319000	70	0	0	0	0	0
France	FR	1948000	1965000	0	0	878000	2	0	0	0	0	0
Italy	IT	0	-72000	0	-6000	387000	0	0	0	0	0	0
Luxembourg	LU	155638000	33669000	570000	1105000	-65397000	0	0	0	0	0	0
Malta	MT	171179000	-127484000	507000	-974000	-77156000	139	0	0	0	0	0
Poland	PL	36671000	1835000	244000	-2237000	9300000	364	0	0	0	0	0
Spain	ES	114704000	-7793000	4447000	-3981000	17323000	200	0	0	0	0	0
Austria	AT	0	-3611000	0	0	0	14	0	0	0	0	0
All other tax jurisdictions (aggregated basis)
		10354284000	2150040000	563933000	625516000	29770828000	7686	0	0	0	0	0

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
Bulgaria	BG	Pariplay Bulgaria Ltd	Research and Development
Cyprus	CY	Aristocrat Leisure Cyprus Limited Aristocrat Technologies Europe Limited - (Cyprus Branch) Plarium Cyprus Ltd Plarium Cyprus NG Ltd	Sales, Marketing or Distribution / Administrative, Management or Support Services / Holding shares or other equity instruments / Dormant
Czech Republic	CZ	NeoGames s.r.o.	Sales, Marketing or Distribution / Administrative, Management or Support Services / Provision of services to unrelated parties
Finland	FI	Aristocrat Digital Finland Oy	Research and Development / Sales, Marketing or Distribution
France	FR	Product Madness France SAS	Research and Development
Italy	IT	I Trading Solution S.R.L.	Administrative, Management or Support Services
Luxembourg	LU	Aristocrat Interactive S.à r.l NeoGames Connect S.à r.l. Plarium Europe S.a.r.l.	Sales, Marketing or Distribution / Administrative, Management or Support Services
Malta	MT	Roxor Gaming (Malta) Holdings Limited Roxor Gaming (Malta) Limited AG Communications Limited AG Software Limited Aspire Global 2 Limited Aspire Global 3 Limited Aspire Global 4 Limited Aspire Global 5 Limited Aspire Global 6 Limited Aspire Global 7 Limited Aspire Global International Limited Aspire Global Limited B2B Global Ltd. Greyjoy International Limited NeoGames Connect Limited Novogoma Ltd Pariplay Malta Limited GMS Entertainment Limited	Research and Development / Holding or Managing Intellectual Property / Purchasing or Procurement / Sales, Marketing or Distribution / Administrative, Management or Support Services / Provision of Services to Unrelated Parties / Holding shares or other equity instruments / Dormant
Poland	PL	Product Madness sp. z o.o Aristocrat Poland sp. z o.o. Plarium Poland sp z.o.o	Research and Development
Austria	AT	Aristocrat Technologies Europe Limited (Austria Branch)	Research and Development
Spain	ES	Aristocrat Technologies Spain S.L. Product Madness España, S.L. Cylnelish Sociedad Limited Plarium Spain S.L.	Research and Development / Purchasing or Procurement / Manufacturing or Production / Sales, Marketing or Distribution / Administrative, Management or Support Services

Section 4. Omitted information

Information omitted (if any) for this financial year
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