ÖBB Annual Report 2025

Group Management Report 94 Österreichische Bundesbahnen-Holding Aktiengesellscha ft Consolidat ed Financial Statements | Group Mana gement Report 51 Key figures on the EU Taxonomy Regulation The reported key figures for Taxonomy-eligible and Taxonomy-aligned revenue, CapEx and OpEx were calculated in accordance with the requirements of Article 8 of the Delegated Act of the EU Taxonomy Regulation. In the 2025 financial year, two fully consolidated companies – Rail Cargo Carrier – Benelux B.V. and Rail Cargo International Freight Forwarding (Shanghai) Co. Ltd. – were newly included in the ÖBB Group (see Note 34 in the Notes to the Consolidated Financial Statements). Beyond this, there have been no material changes in the procedure for calculating the KPIs compared to the prior year. 2025 Breakdown by environmental objective of taxonomy-aligned activities Total Share of Taxonomy- eligible activities Taxonomy-aligned activities Share of Taxonomy- aligned activities Climate change mitigation Climate change adaptation Water-related Circular economy pollution Biodiversity Share of enabling activities Share of transitional activities Non-assessed, non- material activities Taxonomy- aligned activities in the prior financial year (2024) Share of Taxonomy- aligned activities in the prior financial year (2024) KPI in EUR million in % in EUR million in % in % in % in % in % in % in % in % in % in % in EUR million in % Sales 6,155.5 95.1% 4,540.3 73.8% 73.8% 0.0% 0.0% 0.0% 0.0% 0.0% 3.5% 70.0% 0.0% 4,250.7 74.5% CapEx 5,015.2 *) 90.3% 4,003.2 79.8% 79.8% 0.0% 0.0% 0.0% 0.0% 0.0% 61.4% 17.9% 0.0% 3,989.1 73.6% OpEx 1,502.5 82.3% 945.3 62.9% 62.9% 0.0% 0.0% 0.0% 0.0% 0.0% 53.3% 8.6% 0.0% 862.9 61.0% * ) Less accumulated depreciation and amortization of additions to the basis of consolidation in the amount of EUR 3.1 million. The 10% materiality threshold of introduced by the taxonomy simplifications under Commission Delegated Regulation (EU) 2026 / 73 has only a minor impact on the taxonomy assessment of the ÖBB Group. Against this background, this simplified disclosure option was deliberately not applied for the 2025 reporting year in order to continue consistent, transparent and comprehensive reporting. Revenue associated with Taxonomy-aligned economic activities (KPI Revenue) Based on the requirements of the EU Taxonomy Regulation, turnover from taxonomy-aligned economic activities is calculated in relation to the Group’s total net revenue in accordance with IAS 1.82(a). The taxonomy-aligned share turnover is calculated as follows: Portion of net sales of goods or services, including intangible assets, associated with taxonomy-aligned economic activities (= numerator) divided by net sales (= denominator). The calculation is made for the reporting period from Jan 1 to Dec 31. The reported revenues by economic activity mainly comprise revenue from contracts with customers in accordance with IFRS 15 as defined by the Delegated Acts of the EU Taxonomy Regulation. 95.1% (py: 95.8%) of the reported revenue in the 2025 financial year is attributable to Taxonomy-eligible economic activities. Taxonomy-aligned revenue accounts for 73.8% (py: 74.5%) of the consolidated revenue of EUR 6,155.5 million (py: EUR 5,707.0 million) reported in the consolidated statement of profit or loss (see Note 4 in the Notes to the Consolidated Financial Statements) and is broken down as follows: income from passenger and baggage transportation and freight transportation of 66.7% (py: 68.5%), income from rent and lease of 1.6% (py: 1.4%) as well as other income of 5.5% (py: 4.6%). | MR51 E.  Non-financial statement E.1. General information E.2. Environmental inform ation E.3. Social information E.4. Governance information E.5. ESRS index