Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 47 KPI 2025 Breakdown of Taxonomy-aligned activities by environmental objective In total Proportion of Taxonomy- eligible activities Taxonomy- aligned activities Proportion of Taxonomy- aligned activities Climate change mitigation Climate change adaptation Water and marine resources Circular economy Pollution Biodiversity and ecosystems Share of enabling activities Share of transitional activities Non-material activities not subject to assessment Taxonomy- aligned activities in the previous financial year (2024) Proportion of Taxonomy- aligned activities in the previous financial year (2024) in EUR million in % in EUR million in % in % in % in % in % in % in % in % in % in % in EUR million in % Revenue 1,269.6 74.8% 780.6 61.5% 61.5% 0.0% 0.0% 0.0% 0.0% 0.0% 54.9% 0.0% 0.0% 782.7 63.5% CapEx 3,552.6 88.9% 2,800.8 78.8% 78.8% 0.0% 0.0% 0.0% 0.0% 0.0% 78.1% 0.0% 0.0% 2,878.1 76.0% OpEx 897.5 75.8% 491.5 54.8% 54.8% 0.0% 0.0% 0.0% 0.0% 0.0% 53.1% 0.0% 0.0% 509.9 56.7% The 10% materiality threshold introduced by the Taxonomy simplifications set out in Delegated Regulation (EU) 2026/73 has only a minor impact on the Taxonomy assessment of the ÖBB Group. Against this background, a conscious decision was taken not to make use of this simplified disclosure regime for the 2025 reporting year, in order to maintain consistent, transparent and comprehensive reporting. Revenue associated with Taxonomy-aligned activities (Turnover KPI) Based on the requirements of the EU Taxonomy Regulation, the revenue figure includes revenue from Taxonomy-aligned economic activities in relation to the Group’s total net revenue in accordance with IAS 1.82(a). The revenue KPI for the 2025 financial year is as follows: KPI revenue 2025 Environmental target of Taxonomy-aligned activities Code Taxonomy- eligible revenue share Taxonomy- aligned revenue Taxonomy- aligned revenue share Climate change mitigation Climate change adaptation Water and marine resources Circular economy Pollution Biodiversity and ecosystems Enabling activities (E) Transitional activities (T) Taxonomy-aligned revenue share of Taxonomy-eligible activities Economic activities in % in EUR million in % in % in % in % in % in % in % E T in % Electricity generation using solar photovoltaic technology CCM 4.1. , CCA 4.1. 0.3% 3.5 0.3% 0.3% 0.0% 100.0% Electricity generation from wind power CCM 4.3. , CCA 4.3. 0.1% 0.7 0.1% 0.1% 0.0% 100.0% Electricity generation from hydropower CCM 4.5. , CCA 4.5. 6.2% 79.3 6.2% 6.2% 0.0% 100.0% Transmission and distribution of electricity CCM 4.9. , CCA 4.9. 21.7% 275.4 21.7% 21,7% 0.0% E 100.0% District heating/cooling distribution CCM 4.15. , CCA 4.15. 1.0% 0.0 0.0% 0.0% 0.0% 0.0% Preparation for reuse of end-of-life products and product components CE 5.3. 0.0% 0.1 0.0% 0.0% 100.0% Transport by motorbikes, passenger cars and light commercial vehicles CCM 6.5. , CCA 6.5. 0.1% 0.0 0.0% 0.0% 0.0% T 0.0% Infrastructure for rail transport CCM 6.14. , CCA 6.14. 36.7% 421.6 33.2% 33.2% 0.0% E 90.6% Acquisition and ownership of buildings CCM 7.7. , CCA 7.7. 8.8% 0.1 0.0% 0.0% 0.0% 0.1% Taxonomy-aligned revenue per environmental target 61.5% 0.0% 0.0% 0.0% 0.0% 0.0% Total revenue 74.8% 780.6 61.5% 61.5% 0.0% 0.0% 0.0% 0.0% 0.0% 54.9% 0.0% 82.2%