Annual Report 2025 – ÖBB-Infrastruktur AG

ÖBB-Infrastruktur Aktiengesellschaft Group Management Report | Consolidated Financial Statements 48 The Taxonomy-aligned revenue share is calculated as the portion of net revenue from goods or services, including intangible assets, that are associated with Taxonomy-aligned economic activities (= numerator) divided by net revenue (= denominator). The calculation is made for the reporting period from 01.01. to 31.12. for the relevant environmental targets. The aforementioned revenue per economic activity consists mainly of turnover from contracts with customers in accordance with IFRS 15 as defined in the annex to the Delegated Acts of the EU Taxonomy Regulation. Revenue from the transport sector (economic activity 6.14) and the commercial and real estate sector (economic activity 7.7) includes revenue from contracts with customers (IFRS 15). In 2025, approximately 61.5% (previous year: approximately 63.5%) of the ÖBB-Infrastruktur Group’s revenue of approximately EUR 1,269.6 million (previous year: approximately EUR 1,231.6 million) (see Note 4 in the Notes to the consolidated financial statements ) can be classified as Taxonomy-aligned. The largest contribution here is made by economic activity 6.14 Infrastructure for rail transport. This includes, for example, the planning and construction of rail infrastructure, the provision of rail infrastructure including facilities and equipment, and the operation and maintenance of rail infrastructure that is safe and meets demand. A share of 13.3% (previous year: approximately 13.0%) of total revenue in the 2025 financial year is classified as Taxonomy-eligible but not Taxonomy-aligned, which results from the non-fulfilment of technical assessment criteria, primarily in the construction and real estate sector of economic activity 7.7 Acquisition and ownership of buildings. The reported Taxonomy-aligned revenue is attributable to revenue from contracts with customers (approximately 59.0%, previous year: approximately 61.1%) and other revenue (approximately 2.5%, previous year: approximately 2.4%). Capital expenditure on assets related to Taxonomy-aligned economic activities (KPI CapEx) The CapEx ratio is calculated using the total additions (before depreciation, remeasurements, impairments and before deduction of cost contributions) of property, plant and equipment and intangible assets, as well as additions of rights of use in accordance with IFRS 16, additions to investment property and additions in conjunction with business combinations in accordance with the consolidated statement of changes in non-current assets. Investments via joint ventures, investments in financial instruments, advance payments and leases that do not result in the recognition of a right of use are not relevant. In consultation with the Austrian Federal Ministry for Innovation, Mobility and Infrastructure (BMIMI), investments are reported in accordance with the framework plan and subsequently in accordance with the other investment plan for activity 6.14 Infrastructure for rail transport, excluding capitalised borrowing costs in accordance with IAS 23. For the sake of comparability, this approach is also adopted for reporting in accordance with the EU Taxonomy Regulation. In line with this logic, total investments, i.e. the denominator, are also reported excluding capitalised borrowing costs. This has no material impact on the key figures.