Corporate Income Tax Information

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

Introduction

In compliance with the requirements set out in Article 48d of Directive 2013/34/EU “the Directive” (and the equivalent Member State transposition) this report is submitted to the relevant Member State registers of the medium or large subsidiary undertakings listed in Section 3. In addition, in compliance with the requirements of 48d2.(b) of the Directive (and the equivalent Member State transposition), this report is published on https://www.palermofc.com on behalf of both the relevant subsidiary undertaking and affiliated undertakings listed in Section 3.

Section 1. General Information


Name of ultimate parent of group / of standalone company	Northlands Group – Sole Proprietorship L.L.C.
Country of registered office of ultimate parent undertaking	United Arab Emirates
Date of start of financial year	2024-07-01
Date of end of financial year	2025-06-30
Reporting currency	EUR
Language of report	English (EN)
Application of option to report in accordance with taxation reporting instructions	Yes
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	N/A
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	–

Section 2. Overview of Information on a Country-by-Country Basis

Tax jurisdiction	Country code of Member State or tax jurisdiction	Revenue	Profit (loss) before tax	Income tax accrued	Accumulated earnings	Number of employees
Belgium	BE	3844701	(-)20325396	0	(-)62817447	77
France	FR	29823858	(-)11386229	0	(-)68973261	100
Italy	IT	25727534	(-)41594079	38161	(-)89340395	137

Section 3. List of Subsidiary Undertakings included in the Consolidation and their Activities

Tax jurisdiction	Country code of Member State or tax jurisdiction	Names of subsidiary undertakings	Brief description of nature of activities
Belgium	BE	Voetbalclub Lommel SK NV	Other
France	FR	Troyes Services; Troyes Emotions; SASP ESTAC; Troyes Facilities; ESTAC Troyes Management Services SAS; Holding ESTAC; Troyes Hospitality	Sales, Marketing or Distribution; Administrative, Management or Support Services; Other
Italy	IT	Palermo Calcio Real Estate srl; Palermo Football Club S.P.A.	Other

Section 4. Omitted Information

Information omitted (if any) for this financial year:

Information omitted in previous financial years, which is disclosed in this financial year (if any):

Section 5. Explanations for Material Discrepancies between Income Tax Paid and Accrued (non-mandatory)

Conclusion

The ultimate parent undertaking has not provided information necessary to meet the obligations under Article 48b(1) of the Directive (and the equivalent Member State transposition). As such, this report is drawn up, published and made accessible in compliance with the relevant requirements of Article 48b(4) of the Directive (and the equivalent Member State transposition).