Disclosures

EU Public Country-by-Country Report

This report has been prepared in accordance with the Spanish implementation of EU Directive 2021/2101 carried out through Law 28/2022 of 21 December 2022.

Section 1 – General information

Name of the ultimate parent of the group Dar Al-Handasah Consultants Shair and Partners Holdings Ltd
Country of registered office United Arab Emirates
Financial year start date 1 January 2025
Financial year end date 31 December 2025
Reporting currency USD
Is the information based on tax reporting instructions, pursuant to Section III Parts B and C, of Annex III to Council Directive 2011/16/EU Yes

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

Tax jurisdiction Country code Revenues Profit (loss) before income tax Income tax paid – on cash basis Income tax accrued – current year Accumulated earnings Number of employees
Spain ES 51,683,371 2,788,040 366,176 502,989 23,602,960 451

Section 3 – List of subsidiaries and their activities

Member state or tax jurisdiction Country code Name of each subsidiary undertaking in the member state of tax jurisdiction Brief description of the nature of activities in the member state or tax jurisdiction
Spain ES Currie & Brown Iberia S.L.U. Provision of services to unrelated parties.
Spain ES TYLin Europe LATAM S.L.U. Holding shares.
Admin, management and support services.
Spain ES TYLin Spain S.L.U. Provision of services to unrelated parties.
Admin, management and support services.
Spain ES Kando Corporation Técnica y Gestion S.L.U. Holding shares.

Section 4 – Omitted information

The standard EU timetable to publish country-by-country reports is twelve months after the financial year-end.

This report relates only to the group’s Spanish operations, as Spain applies an accelerated timetable of six months after the financial year end. Information required to prepare a complete country-by-country report was not made available by the ultimate parent company within the accelerated timeframe applicable to Spain.

This publication is expected to be superseded by a complete country-by-country report within the standard twelve-month reporting timeframe.