Towa Pharmaceutical Co., Ltd. 2026-03-31 Towa Pharmaceutical Co., Ltd. 2025-04-012026-03-31 Towa Pharmaceutical Co., Ltd. 2025-04-012026-03-31 Germany Towa Pharmaceutical Co., Ltd. 2026-03-31 Germany Towa Pharmaceutical Co., Ltd. 2025-04-012026-03-31 Spain Towa Pharmaceutical Co., Ltd. 2026-03-31 Spain Towa Pharmaceutical Co., Ltd. 2025-04-012026-03-31 Italy Towa Pharmaceutical Co., Ltd. 2026-03-31 Italy Towa Pharmaceutical Co., Ltd. 2025-04-012026-03-31 Portugal Towa Pharmaceutical Co., Ltd. 2026-03-31 Portugal Towa Pharmaceutical Co., Ltd. 2025-04-012026-03-31 Sweden Towa Pharmaceutical Co., Ltd. 2026-03-31 Sweden iso4217:JPY xbrli:pure

REPORT ON CORPORATE INCOME TAX INFORMATION

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

Introduction

This report will be filed by Towa Pharma International Holdings, S.L., with address in Calle Sant Marti, 75 – 97, 08107 Martorelles, Barcelona, Spain, subsidiary of Towa Pharmaceutical Co., Ltd., with the Barcelona Trade Registry in accordance with Section Three of Additional Provision Eleven (hereinafter, AP 11th) of Spanish Law 22/2015, of July 20, Law on Auditing Accounts. Towa Pharmaceutical Co., Ltd. has prepared the report on corporate income tax required by the LAC AP 11th for fiscal year 2025, whose content is compatible with the one established in such provision, it will be published free of charge in an electronic format that is machine-readable on Towa Pharmaceutical Co., Ltd.'s website (https://www.towayakuhin.co.jp/english/company/public-country-by-country-report) and TPIH’s website (https://towainternational.com/key-documents-2025/), in an EU official language, within six-months after the fiscal year end for which the report has been drawn up, in accordance with section First.6 of the AP 11th.

Section 1. General information

Name of ultimate parent of group / of standalone companyTowa Pharmaceutical Co., Ltd.
Country of registered office of ultimate parent undertakingJapan
Date of start of financial year2025-04-01
Date of end of financial year2026-03-31
Reporting currencyJPY
Application of option to report in accordance with taxation reporting instructionstrue
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 StateTowa Pharma International Holdings, S.L. Calle Sant Marti, 75 – 97, 08107 Martorelles, 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 reporten

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
Germany DE 0 -3581893 0 0 -10408213 0
Spain ES 31725548962 -816037998 -29800277 -29800277 5025021675 829
Italy IT 7547694419 333383684 117274494 87862912 529491344 22
Portugal PT 5168317983 710796476 180143058 182886063 822430371 46
Sweden SE 871480 -12372050 0 0 -513969322 0
All other tax jurisdictions (aggregated basis)
256138916540 4504333042 8181820662 7939137501 174937855800 4066

Section 3. List of subsidiaries and activities

Name of Member State or tax jurisdictionCountry code of Member State or tax jurisdictionName of subsidiary undertakings consolidated in financial statements of ultimate parent undertakingBrief description per country of nature of activities in Member State or tax jurisdiction
Germany DE Pensa Pharma GmbH Sales, Marketing or Distribution Dormant
Spain ES Towa Pharma International Holdings, S.L. Towa Pharmaceutical Europe, S.L. Towa Pharmaceutical, S.A. Research and Development Manufacturing or Production Sales, Marketing or Distribution Holding Shares or Other Equity Instruments
Italy IT Towa Pharmaceutical, S.p.A. Sales, Marketing or Distribution
Portugal PT Towa Pharmaceutical, S.A. Sales, Marketing or Distribution
Sweden SE Pensa Pharma AB Sales, Marketing or Distribution

Section 4. Omitted information

Disclosure of type of information omitted
Information omittedInformation omitted, other tax jurisdictionsExplanation of reason for omission of information
N/AN/AN/A
Disclosure of information omitted for previous financial years
N/A

Section 5. Explanations for material discrepancies between income tax paid and accrued

Explanation of any material discrepancies between income tax paid and accrued
-