Public Country by Country Report (on income tax information)

Section 1. General information

Name of ultimate parent of group / of standalone company	Shiseido Company, Limited
Country of registered office of ultimate parent undertaking	Japan
Date of start of financial year	2025-01-01
Date of end of financial year	2025-12-31
Reporting currency	JPY
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	Beauté Prestige International S.A.S. France
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
Austria	AT	10081606	26538191	15135927	7493355	31768353	16
Belgium	BE	4786282814	116027855	42247500	52923612	183704746	25
France	FR	144731564586	1593836622	695808551	590073537	31380353734	1178
Germany	DE	27623510976	874633938	135974255	264488277	2690660007	185
Ireland	IE	50697	33316549	4227623	4227623	205274283	46
Italy	IT	19796707692	827674657	425312680	272269421	1034457969	112
Netherlands	NL	4246043	60340582	17449738	5071221	298654458	49
Spain	ES	18631895450	925483367	200853740	244253076	2071655558	345
Russia	RU	13784331805	1062274801	227284839	164414219	997903850	327
Samoa	WS	1805857	1575121	0	0	272389876	0
Vietnam	VN	5805098059	436662027	45335713	124825066	1318823052	438
All other tax jurisdictions (aggregated basis)
		1331883329467	-220055895292	3136429291	7448564118	34349152286	29274

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	Shiseido Austria GmbH	Other
Belgium	BE	Shiseido Belgium Srl	Sales, Marketing or Distribution
France	FR	Shiseido Europe S.A.	Holding Shares or Other Equity Instruments
France	FR	Shiseido International France S.A.S.	Research and Development / Purchasing or Procurement / Manufacturing or Production
France	FR	Les Salons du Palais Royal Shiseido S.A.	Holding or Managing Intellectual Property / Sales, Marketing or Distribution
France	FR	Beauté Prestige International S.A.S.	Holding or Managing Intellectual Property / Sales, Marketing or Distribution / Holding Shares or Other Equity Instruments
Germany	DE	Shiseido Germany GmbH	Sales, Marketing or Distribution
Ireland	IE	Shiseido Ireland Limited	Other
Italy	IT	Shiseido Italy S.p.A.	Sales, Marketing or Distribution
Netherlands	NL	Shiseido The Netherlands B.V.	Other
Spain	ES	Shiseido Spain S.A.U.	Sales, Marketing or Distribution
Russia	RU	Shiseido (Rus) LLC	Sales, Marketing or Distribution
Samoa	WS	Tai Tsu Holding Ltd.	Holding Shares or Other Equity Instruments
Vietnam	VN	Shiseido Cosmetics Vietnam Compnay Limited	Sales, Marketing or Distribution

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	None
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
-

Conclusion