pCBCR iXBRL

Section 1. General information

Name of ultimate parent of group / of standalone company	ZCZL INDUSTRIAL TECHNOLOGY GROUP COMPANY LIMITED
Country of registered office of ultimate parent undertaking	The People's Republic of China
Date of start of financial year	2025-01-01
Date of end of financial year	2025-12-31
Reporting currency	CNY
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
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
Germany	DE	6081388000	185080000	58920000	63452000	-3958299000	487	0	0	0	0	0
Luxembourg	LU	70000	-1419000	39000	39000	0	0	0	0	0	0	0
Russian Federation	RU	230552000	4649000	0	1310000	5003000	10	0	0	0	0	0
Hungary	HU	2301502000	87337000	16935000	16366000	434037000	1295	0	0	0	0	0
Spain	ES	2401478000	57218000	9165000	7276000	700517000	600	0	0	0	0	0
Italy	IT	315726000	6362000	2322000	2322000	71806000	2	0	0	0	0	0
France	FR	757870000	14795000	3720000	3688000	106526000	7	0	0	0	0	0
Portugal	PT	76089000	3533000	142000	725000	5145000	135	0	0	0	0	0
All other tax jurisdictions (aggregated basis)
		47065049000	4507338000	863419000	768591000	21153994000	15004	0	0	0	0	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
Germany	DE	ZMJ Germany GmbH New Neckar Autoparts Holding GmbH New Neckar Autoparts Holdings and Operations GmbH & Co. KG ASIMCO Europe GmbH SEG Automotive Germany GmbH	Research and Development Holding or Managing intellectual property Purchasing or Procurement Sales, Marketing or Distribution Administrative, Management or Support Services Provision of Services to unrelated parties Holding shares or other equity instruments
Luxembourg	LU	SMG Acquisition Luxembourg Holdings S.à r.l.	Holding shares or other equity instruments
Russian Federation	RU	ZMJ Siberian Group Ltd.	Sales, Marketing or Distribution
Hungary	HU	Starters E-Components Generators Automotive Hungary Kft.	Research and Development Purchasing or Procurement Manufacturing or Production Administrative, Management or Support Services
Spain	ES	SEG Automotive Spain, S.A.U	Research and Development Purchasing or Procurement Manufacturing or Production Administrative, Management or Support Services
Italy	IT	SEG Automotive Italy S.r.l.	Sales, Marketing or Distribution
France	FR	SEG Automotive France SAS	Sales, Marketing or Distribution
Portugal	PT	SEG Automotive Portugal, Unipessoal Lda.	Purchasing or Procurement Administrative, Management or Support Services

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
n.a.
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
Overall, the differences between tax paid and tax recorded across all regions mainly reflect normal timing and accounting effects rather than underlying tax risks. In some countries, tax is recorded for the full year but paid later or in instalments, while in others payments include prior-year balances or advance payments for the current year. Additional differences arise from local tax rules, such as losses, non-deductible expenses, or specific adjustments (e.g., inventory valuation), which affect how tax is calculated compared to accounting profit. As a result, it is expected that cash tax paid and tax recorded do not align in the same period, but these differences generally reverse over time.

Explanation of any material discrepancies between income tax paid and accrued

Overall, the differences between tax paid and tax recorded across all regions mainly reflect normal timing and accounting effects rather than underlying tax risks. In some countries, tax is recorded for the full year but paid later or in instalments, while in others payments include prior-year balances or advance payments for the current year. Additional differences arise from local tax rules, such as losses, non-deductible expenses, or specific adjustments (e.g., inventory valuation), which affect how tax is calculated compared to accounting profit. As a result, it is expected that cash tax paid and tax recorded do not align in the same period, but these differences generally reverse over time.

pCBCR Inline XBRL

Section 1. General information

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

Section 3. List of subsidiaries and activities

Section 4. Omitted information

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

Conclusion