Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Consolidated Management Report | Consolidated Financial Statements 203 21. Inventories The inventories are composed as follows: 31.12.2025 31.12.2024 in EUR million in EUR million Inventories 128.5 129.8 Impairments -4.4 -5.7 Total 124.1 101.2 of which properties held for sale 64.6 50.5 Inventories comprise materials and spare parts for the expansion and maintenance of rail network operations, as well as properties held for sale. The cost of materials and other purchased services can be found in Note7. Reversals of inventory write-downs recognised in prior periods amounted to approximately EUR 1.3 million (previous year: none). Properties held for sale comprise properties that are no longer used for operational purposes and are being developed for subsequent sale. These are former station and railway facilities that were used for permanent operations. These include substantial projects such as the areas of the former Südbahnhof, the Vienna North freight terminal and the Nordwestbahnhof, which are being developed on a major scale. Of the properties held for sale with a carrying amount of approximately EUR 64.6 million (previous year: approximately EUR 50.5 million), approximately EUR 47.0 million (previous year: approximately EUR 41.2 million) are to be classified as non-current. Impairment losses and reversals on inventories for the reporting year 2025 amount to approximately EUR - 1.3 million (previous year: approximately 1.9 millionEUR) and are recognised under costs of materials and services purchased. 22. Cash and cash equivalents This item is classified as follows: 31.12.2025 31.12.2024 in EUR million in EUR million Cash on hand 0.0*) 0.0*) Cash in banks 0.0*) 0.0*) Current account ÖBB-Finanzierungsservice GmbH (Group clearing) 30.2 35.1 As of 31.12. (Statement of Financial Position) 30.2 35.1 Liabilities to ÖBB-Finanzierungsservice GmbH -560.3 -72.3 Cash flow statement -530.1 -37.2 *) Smallest amount. This item includes investments and balances with banks, ÖBB-FinanzierungsserviceGmbH and cash on hand, all of which are short-term (maturity of less than three months). The carrying amount of these assets corresponds to their fair value. All components of cash and cash equivalents are at the free disposal of the ÖBB-Infrastruktur Group. More detailed information about cash and cash equivalents is available in Not e34. 23. Share capital, non-controlling interests Share capital The share capital of ÖBB-Infrastruktur AG remains unchanged at EUR 500 million and is fully paid up. The share capital is divided into 100,000 registered shares. All shares are held by ÖBB-HoldingAG. Equity attributable to non-controlling interests This item reflects the shares of equity of the fully consolidated subsidiaries not attributable to ÖBB-Infrastruktur AG. The development of this item is presented in the Consolidated Statement of Changes in Shareholders’ Equity.