REPORT ON CORPORATE INCOME TAX INFORMATION

in compliance with chapter 10a of Directive 2013/34/EU (‘country-by-country reporting’)

Introduction

The economic figures included are aggregated (not consolidated) data expressed in US GAAP, the accounting standard followed by the ultimate parent company for the preparation of the group's OECD Country-by-Country Report, which is submitted annually to the tax authority in the United States.

Section 1. General information

Name of ultimate parent of group / of standalone company	Warner Music Group Corp
Country of registered office of ultimate parent undertaking	United States of America (the)
Date of start of financial year	2024-10-01
Date of end of financial year	2025-09-30
Reporting currency	USD
Application of option to report in accordance with taxation reporting instructions	true
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	Warner Music Group Italy srl, the holding entity Piazza della Repubblica 16, 20124 Milan
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	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
Austria	AT	4703702	757039	129278	294805	-3237977	5
Belgium	BE	8714773	1141586	912238	359540	8153978	3
Czech Republic	CZ	17942041	4380488	839439	1237989	2398923	19
Denmark	DK	25452613	4306656	1817168	1623008	24258752	20
Finland	FI	35897346	5942437	2435439	1292842	36575049	39
France	FR	317444252	29818277	4780002	6915870	-54819674	216
Germany	DE	402709467	-73660519	2480075	3602533	3894833	557
Greece	GR	0	0	0	0	-2644054	0
Hungary	HU	810312	288079	46598	48488	3398357	0
Ireland	IE	7545315	1491561	338450	248542	6087112	11
Italy	IT	114354217	12516625	5370903	3721455	140194841	83
Netherlands	NL	131342196	22737260	4632186	5881326	40651866	99
Norway	NO	15065226	1059176	456583	402389	7242722	17
Poland	PL	36628572	4473283	587068	1718043	12191635	44
Portugal	PT	7744035	591211	500054	418752	-8015391	10
Russia	RU	34742170	2567610	3834222	3240700	70342399	62
Slovakia	SK	1020540	9898	33662	49032	702731	2
Spain	ES	166819639	21226082	4223942	6101888	114398557	174
Sweden	SE	92514657	13926760	2668685	3572645	47827313	71
Turkey	TR	1172128	-867913	-29952	17281	-912279	8
Vietnam	VN	16587664	2097031	19406	392262	1210611	12
All other tax jurisdictions (aggregated basis)
		7465616370	470620776	147963141	169819857	-1538572657	3956

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	Warner Chappell Musikverlag Gesellschaft mbh Warner Music Austria GmbH	Other - Music Publishing / Other - Recorded Music
Belgium	BE	Babel Music NV Intersong Primavera Editions Musicales N.V. Large Popmerchandising BVBA Warner Chappell Music Belgium NV Warner Music Benelux SA/NV	Other - Music Publishing / Sales, Marketing or Distribution / Other - Recorded Music
Czech Republic	CZ	Warner Chappell Music S.R.O. CZ Warner Music Czech Republic S.R.O.	Other - Music Publishing / Other - Recorded Music
Denmark	DK	Megasong Publishing A/S Warner Chappell Music Denmark A/S Warner Music Denmark A/S Warner Music Holdings Denmark A/S	Other - Music Publishing / Other - Recorded Music / Holding Shares or Other Equity instruments
Finland	FI	The Fried Music OY Warner Chappell Music Finland OY Warner Music Finland Oy	Other - Recorded Music / Other - Music Publishing
France	FR	Bambi Rose Big 4 Publishing Blonde Music SAS Decibels Productions SAS Editions Costallat S.A.S Editions Universelles SAS Editions et Productions Theatrales Chappell SA Emma Productions SAS GUM PROD S.A.S. Les Visiteurs du Soir Nous SAS Warner Chappell Music France SAS Warner Music France SAS Warner SPV Mont Cenis SAS	Other - Music Publishing / Other - Recorded Music / Sales, Marketing or Distribution
Germany	DE	Chappell Musikverlag GmbH EMP Merchandising Handelsgesellschaft mbH Hanseatic Musikverlag GmbH Kommanditgesellschaft HAPPY MUSIC Verlag G.m.b.H. & Co. Neue Welt Musikverlag GmbH PLG Classics Germany GmbH Warner Chappell Music Germany GmbH Warner Chappell Production Music GmbH Warner Music Group Germany GmbH Warner Music Group Germany Holding GmbH	Other - Music Publishing / Manufacturing or Production / Other - Recorded Music / Holding Shares or Other Equity instruments
Greece	GR	Warner Chappell Music Greece Ltd Warner Music Greece S.A.	Other - Music Publishing / Other - Recorded Music
Hungary	HU	Warner Chappell Music Hungary Kft	Other - Music Publishing
Ireland	IE	Warner Music Ireland Ltd	Other - Recorded Music
Italy	IT	EMP Mailorder Italia S.R.L. Extravaganza Publishing Srl Francesco Bontempi Srl Warner Chappell Music Italiana Srl Warner Music Group Italy Srl Warner Music Italia S.r.l. Warner Music Publishing Italy Srl	Sales, Marketing or Distribution / Dormant / Other - Music Publishing / Holding or Managing Intellectual Property / Other - Recorded Music
Netherlands	NL	BV Editions Altona Belinda (Amsterdam) BV Cloud 9 Recording B.V. Large Popmerchandising BV MusicAllstars Publishing B.V. Muziekuitgeverij Artemis B.V. Rodeo Media B.V. Spinnin Records B.V. Warner Chappell Music Group Netherlands BV Warner Chappell Music Holland BV Warner Chappell Production Music Publishing Benelux BV Warner Music Benelux BV Warner Music Europe BV Warner Music Publishing Holland BV	Dormant / Other - Recorded Music / Sales, Marketing or Distribution / Other - Music Publishing / Holding or Managing Intellectual Property
Norway	NO	Steinar Fjeld Musikk A/S Warner Chappell Music Norway A/S Warner Music Norway A/S	Other - Music Publishing / Other - Recorded Music
Poland	PL	Warner Chappell Music Poland Sp. z.o.o Warner Music Poland Sp. z o.o.	Other - Music Publishing / Other - Recorded Music
Portugal	PT	Warner Music Group Portugal SGPS Lda Warner Music Portugal Lda	Holding Shares or Other Equity instruments / Other - Recorded Music
Russia	RU	S.B.A. Music Publishing Ltd. Warner Chappell Ltd Warner Music LLC	Dormant / Other - Music Publishing / Other - Recorded Music
Slovakia	SK	OPUS a.s.	Other - Music Publishing
Spain	ES	Ediciones Musicales Warner Music Publishing SA Exit Espectacles, S.L.U. Newiscom, S.L.U. Paralelos Musicales, S.L.U. Prisma Music S.L.U. Promociones Musicales Get In, S.L. Taste The Floor, S.L.U The Project Music Company S.L.U. The Project Music Talents S.L.U. Warner Chappell Music Portugal SL Warner Chappell Music Spain, S.A. Warner Music Spain S.L.	Other - Music Publishing / Dormant / Other - Recorded Music
Sweden	SE	AB Nordiska Musikforlaget Bolero Records AB Chappell Nordiska AB Ehrling & Lofvenholm AB Intersong-Forlagen AB Nordic Songs AB Notservice AB Warner Chappell Music Scandinavia AB Warner Music Sweden AB X5 Group AB	Dormant / Other - Music Publishing / Other - Recorded Music
Turkey	TR	Warner Music Turkey Muzik Kayit Produksiyon ve Pazarlama Anonim Sirketi	Other - Recorded Music
Vietnam	VN	Warner Music Vietnam Limited Liability Company	Other - Recorded Music

Section 4. Omitted information

Disclosure of type of information omitted
Information omitted	Information omitted, other tax jurisdictions	Explanation of reason for omission of information

Disclosure of information omitted for previous financial years

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

Explanation of any material discrepancies between income tax paid and accrued