Public Country by Country Report (on income tax information)

Introduction

Information is prepared following US GAAP. Total tax expense is presented as providing only current tax expense (excluding deferred tax) would be very complex based on the information provided by The Timken Company – the ultimate parent entity. The nature of activity of the ultimate parent entity, The Timken Company, is manufacturing or production.

Section 1. General information

Name of ultimate parent of group / of standalone company	The Timken Company
Country of registered office of ultimate parent undertaking	The United States of America
Date of start of financial year	2025-01-01
Date of end of financial year	2025-12-31
Reporting currency	USD
Application of option to report in accordance with taxation reporting instructions	False
Name and registered office of a single subsidiary undertaking which has published the report on income tax information of an undertaking that is not governed by the law of a Member State	-
Name and address of a single branch which has published the report on income tax information of an undertaking that is not governed by the law of a Member State	-
Language of report	english - en

Section 2. Overview of information on a country-by-country basis

Name of Member State or tax jurisdiction	Country code of Member State or tax jurisdiction	Revenues	Profit (loss) before tax	Income tax paid (on cash basis)	Income tax accrued – current year	Accumulated earnings	Number of employees	Revenues from transactions with related parties	Revenues from transactions with non-related parties	Tangible assets other than cash and cash equivalents	Stated capital	Public subsidies received
Austria	AT	12074000	151000	-319000	30000	1398000	20	1972000	10102000	908000	16025000	0
Belgium	BE	6306000	145000	-48000	34000	1005000	18	15000	6291000	1440000	4041000	0
Cyprus	CY	0	0	0	0	0	0	0	0	0	0	0
Czechia	CZ	740000	-14000	31000	-3000	666000	5	775000	-36000	0	839000	0
France	FR	574152000	34739000	11639000	10930000	174329000	681	68102000	506050000	136733000	148980000	0
Germany	DE	286542000	5426000	485000	3118000	32974000	1029	51474000	235068000	83919000	543117000	0
Italy	IT	227695000	16131000	13404000	-3938000	77064000	818	124615000	103080000	112513000	1254312000	0
Luxembourg	LU	2298000	-191000	1213000	1362000	83084000	0	2298000	0	0	201197000	0
Netherlands	NL	154726000	30273000	6542000	7045000	1133412000	207	46089000	108637000	28667000	2191006000	0
Poland	PL	118737000	5918000	65000	-373000	15777000	994	113375000	5362000	48103000	24031000	0
Portugal	PT	608000	-38000	15000	0	173000	5	605000	3000	319000	305000	0
Romania	RO	145705000	7953000	1520000	1315000	52230000	833	143085000	2620000	128531000	89675000	0
Slovakia	SK	45423000	-9376000	1108000	445000	-27916000	465	24392000	21031000	97337000	174107000	0
Spain	ES	28593000	-1463000	-9000	-314000	2999000	128	3538000	25055000	18210000	110325000	0
Sweden	SE	350000	60000	10000	13000	102000	3	350000	-1000	30000	3000	0
Russia	RU	0	0	0	0	0	0	0	0	0	0	0
All other tax jurisdictions (aggregated basis)
		6381167000	344509000	109182000	78997000	1291124000	13297	2819201000	3561967000	2039173000	7243508000	0

Section 3. List of subsidiaries and activities

Name of Member State or tax jurisdiction	Country code of Member State or tax jurisdiction	Name of subsidiary undertakings consolidated in financial statements of ultimate parent undertaking	Brief description per country of nature of activities in Member State or tax jurisdiction
Austria	AT	Rollon Austria GGB Austria GmbH Groeneveld-BEKA Austria GmbH	Sales, Marketing or Distribution Sales, Marketing or Distribution Sales, Marketing or Distribution
Belgium	BE	GGB France E.U.R.L. - Belgium Branch Groeneveld Beka Belgie N.V.	Sales, Marketing or Distribution Sales, Marketing or Distribution
Cyprus	CY	TUBC Limited	Holding Shares or Other Equity Instruments
Czechia	CZ	Timken Polska SP Zoo - Ceske Republice Branch Mac Precision s.r.o.	Sales, Marketing or Distribution Sales, Marketing or Distribution
France	FR	Timken Europe Rollon Sarl GGB France E.U.R.L. Des-Case Europe SAS J.C.B. Conseils Groeneveld-Beka France Sarl	Sales, Marketing or Distribution Sales, Marketing or Distribution Manufacturing or Production Holding Shares or Other Equity Instruments Sales, Marketing or Distribution Sales, Marketing or Distribution
Germany	DE	Timken GmbH R+L Hydraulics GmbH MAW-Meschinenfabrik Wannberg GmbH BEKA-Betelligungs GmbH Rollon Gmbh SPINEA Deutschland GmbH GGB Heilbronn GmbH GGB Real Estate GmbH Groeneveld-BEKA GmbH Durbal Metallwarenfabrik GmbH Nadella GmbH	Sales, Marketing or Distribution Manufacturing or Production Manufacturing or Production Manufacturing or Production Sales, Marketing or Distribution Sales, Marketing or Distribution Manufacturing or Production Administrative, Management or Support Service Manufacturing or Production Manufacturing or Production Manufacturing or Production
Italy	IT	GGB Italy Rosa Sistemi S.r.l. Groeneveld-Beka Italia S.r.l. Timken Italia S.r.l. Damo S.r.l. Timken Italy Holdings Srl Nadella S.r.l. Chiavette Unificate S.r.l. Rollon S.r.l.	Sales, Marketing or Distribution Manufacturing or Production Manufacturing or Production Sales, Marketing or Distribution Manufacturing or Production Holding Shares or Other Equity Instruments Manufacturing or Production Manufacturing or Production Manufacturing or Production
Luxembourg	LU	Timken Luxembourg Holdings SARL Timken Global Treasury SARL Timken Lux Holdings II S.A.R.L. Timken Mex Holdings SARL	Holding Shares or Other Equity Instruments Internal Group Finance Internal Group Finance Holding Shares or Other Equity Instruments
Netherlands	NL	Timken Netherlands B.V. Timken Netherlands Holding B.V. Timken Europe B.V. Groeneveld Transport Efficiency BV Groeneveld Groep B.V. Groeneveld Transport Efficiency International Holding B.V. Des-Case Europe Holding B.V. RMF Systems B.V. RMF Operations B.V. Lagersmit Holding B.V. Lagersmit Sealing Solutions B.V. Lagersmit OG B.V.	Internal Group Finance Holding Shares or Other Equity instruments Holding Shares or Other Equity Instruments Holding Shares or Other Equity instruments Holding Shares or Other Equity Instruments Holding Shares or Other Equity Instruments Holding Shares or Other Equity Instruments Manufacturing or Production Administrative, Management or Support Service Holding Shares or Other Equity Instruments Manufacturing or Production Holding Shares or Other Equity Instruments
Poland	PL	Timken Polska SP z.o.o. Groeneveld Polska Sp. Z.o.o.	Manufacturing or Production Sales, Marketing or Distribution
Portugal	PT	Tribochem LDA	Administrative, Management or Support Service
Romania	RO	Timken Romania SA Timken PWP SRL	Manufacturing or Production Manufacturing or Production
Slovakia	SK	SPINEA, s.r.o. GGB Slovakia Sro	Manufacturing or Production Manufacturing or Production
Spain	ES	Timken Espana, S.L. JCB Management Europa Groeneveld-Beka Iberica Shuton S.L.U. Rollon Motion S.L.U.	Sales, Marketing or Distribution Sales, Marketing or Distribution Sales, Marketing or Distribution Manufacturing or Production Holding Shares or Other Equity Instruments
Sweden	SE	Groeneveld-BEKA Sweden AB	Sales, Marketing or Distribution
Russia	RU	Timken Rollon SPA - Russia Rep Office Timken UWC LLC	Dormant Dormant

Section 4. Omitted information

Information omitted (if any) for this financial year
Information omitted	Information omitted, other tax jurisdictions	Explanation of reason for omission of information
None	None	Not Applicable
Disclosure of information omitted for previous financial years
None

Section 5. Explanations for material discrepancies between income tax paid and accrued

Explanation of any material discrepancies between income tax paid and accrued