ÖBB Annual Report 2025

133 Group Management Report Österreichische Bundesbahnen-Holding Aktiengesellschaft Consolidated Financial Statements | Group Management Report 90 The following material resource inflows were identified in the 2025 reporting period: Ressourcenzufluss1 ) 2025 2024 Change 2) Total weight of products and materials used in tons 2,875,988.1 3) 3,328,686.5 3) -13.6% thereof products 4) in tons 1,536,676.0 3) 1,934,454.2 3) -20.6% thereof technical materials 4) in tons 1,333,828.5 3) 1,388,331.6 3) -3.9% thereof organic materials 4) in tons 5,483.6 5,900.6 -7.1% Percentage of organic materials that were procured in a certified sustainable manner and used for the manufacture of ÖBB products and services in percent 0.2 0.1 0.1% Weight of reused or recycled secondary components, products and materials used to manufacture the products and services in tons 30,893.6 3) 26,701.6 3) 15.7% Weight percentage in percent 1.1 0.8 0.3% 1) ESRS E5-4.31.a, b, c. 2) Due to varying project activity and inflation, material inflows can fluctuate by more than 5% between reporting years. 3) The masses stated include estimates that are subject to uncertainties. 4) Products include all other significant resource inflows excluding technical and biological material; technical material includes basic materials (cf. Primary Commodities), which are unprocessed or only slightly processed goods; biological material refers to organic substances that are obtained from renewable raw materials and originate from agricultural or forestry production. The mass inflow is calculated from various sources. The methodology can be categorized as either activity-based (calculation based on the technical quantities actually procured) and spend-based (conversion of the financial procurement volume of individual product groups into representative mass shares). ESRS E5-4.32 Over 90% of resource inflows within the Group are procured by ÖBB-Infrastruktur AG. The calculation was predominantly activity-based on the basis of the framework plan, the central financing instrument for new construction and maintenance projects. Data from the responsible divisions was used to link the financial resources with the installed quantities, based on the SCHIG report from Schieneninfrastruktur-Dienstleistungsgesellschaft mbH. This contains the planned volumes for the 2022, 2023 and 2024 financial years. The volumes for 2025 were extrapolated from the average of the prior years, adjusted for inflation, as no complete data was available at the time of reporting. Tunnel construction is one of the main drivers of mass demand due to the tunnel shells and construction elements required. The corresponding quantities were collated directly from the departments responsible. ESRS E5-4.32 SAP data was used for directly procured materials such as rail steel, sleepers and track ballast. This meant that over 86% of the mass balance could be recorded on the basis of actual quantities. A high level of data accuracy can therefore be assumed for this proportion. Further development of mass recording is planned on an ongoing basis. In terms of organic materials, wooden sleepers are a key product. They are 100% PEFC or FSC certified. However, their share of the total mass plays a secondary role. ESRS E5-4.32 With regard to the other sub-groups, SAP data was also used for the activity-based calculation of procured road vehicles, freight cars, and operating materials. The inflow of resources related to rail-bound vehicles was based on the number of vehicles delivered, as there can be a significant time delay between ordering and delivery. ESRS E5-4.32 All other capital expenditure outside the direct procurement of vehicles, operating materials or infrastructure measures were valued on the basis of financial resources. The assessment was carried out analogous to the spend-based method of the GHG Protocol. The remaining capital expenditure activities were analyzed individually and extrapolated using a representative mass factor. This approach affects around 14% of the masses in the 2025 reporting year (py: 16%). The data is moderately accurate as the mass factors used and the cost structures vary. The calculation logic is to be further refined and regularly updated in the coming years. ESRS E5-4.32 To calculate the mass of reused or recycled secondary components, products, and materials, research was carried out. It related to concrete, (rail) steel, copper, aluminum, rail and road vehicles. This was based on data processing companies. The identified quotas were applied to the collected material quantities and extrapolated. The data is highly inaccurate due to strong fluctuations in the secondary material quotas of individual products and their availability. ESRS E5-4.32, AR.25 An average value of the earth mass movements was assumed for the track under the subgrade on the basis of expert assessments and internal evaluations. The quantities are based on the project sizes implemented. Due to the individual circumstances of each project, the accuracy is moderate, as an average value always represents a discount. ESRS E5-4.32 MR90 | E.2. EU Taxonomy E1 Climate change E2 Pollution E4 Biodiversity and ecosystems E5 Circular economy