> For the complete documentation index, see [llms.txt](https://docs.colt.net/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://docs.colt.net/legal/cbcr/spain/fy2025.md). # Colt CbCR Spain FY 2025 In accordance with section First.4 of Additional Provision Eleven (hereinafter, AP 11th) of Law 22/2015, of July 20, Law on Auditing Accounts (hereinafter, LAA), Colt Technology Services, S.A.U., Colt Technology Shared Service Centre Barcelona, S.L.U., and Lumen Technologies Iberia, S.A. (hereinafter, the Spanish subsidiaries), subsidiaries of **SHM LIGHTNING INVESTORS LLC** (hereinafter, SHM), are required to publish and make accessible a report regarding corporate tax or taxes of similar nature consolidated at the level of the ultimate parent company, given that: * **Spanish subsidiaries** are entitites subject to Spanish law, considered medium or large sized subsidiaries, according to the thresholds set out in Article 3 or the LAA, and * **SHM** is the ultimate parent company, not governed by the law of an EU Member State. The net consolidated annual turnover of the group at the end of the fiscal year exceeded a total of 750,000,000 euros in each of the last two consecutive fiscal years according to its consolidated financial statements. To comply with this obligation, the Spanish subsidiaries requested SHM to provide them with all the information required by the API 11th of the LAA. However, this information was not made available to them because the group's information was not yet available at the time of preparing and filing the Annual Accounts of these entitites. Therefore, the Spanish subsidiaries have prepared the report on corporate tax requiored by the AP 11th of the LAA, considering only the information of SHM Group in Spain, available at the time of filing their annual accounts for the fiscal year 2025, without prejudice to the fact that the definitive information will be included in the report on corporate tax of the entire group that will be published in another EU Member State, within the 12-month period provided for in Directive 2021/2101, which amended Directive 2013/34/EU as regards to disclosure of income tax information by certain undertakings and branches. ### GENERAL INFORMATION | Name of the ultimate parent of the group / of the standalone undertaking | SHM LIGHTNING INVESTORS LLC | | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------ | | Country where the ultimate parent has its registered office | United States of America (USA) | | Financial Year - start date | 01/01/2025 | | Financial Year - end date | 31/12/2025 | | Reporting currency | EUR | | Is the information in the report based on reporting instructions used for tax purposes, pursuant to Section III, Part B and C, of Annex III to Directive 2011/16/EU (yes/no)? | Yes1 | *\[1] Despite this report has been prepared following the Country-by-Country Regulations issued by the Internal Revenue Service, it could be considered that, regarding the information published, they are similar to the instructions for the communication of information referred to in Article 14 of the Corporate Tac Regulation, approved by Royal Decree 634/2015, as of July 10, and its implementing regulations, which regulate Order HFP/1978/2016, as of December 28, which approves the model 231 for Country-by-Country reporting.* ### OVERVIEW Overview of information on a country-by-country basis (no information has been omitted regarding Spain) | Tax jurisdiction | Spain | | --------------------------------- | ----------- | | Currency | EUR | | Country code | ES | | Revenues | 151,988,098 | | Profit (loss) before income tax | (7,139,275) | | Income tax paid - on cash basis | 812,927 | | Income tax accrued - current year | 1,155,233 | | Accumulated earnings | 58,274,796 | | Number of employees | 577 | ### LIST OF SUBSIDIARIES AND ACTIVITES
Member States or tax jurisdictionCountry codeName of each subsidiary undertaking in the Member State or tax jursidictionBrief description of the nature of activities in the Member State or tax jurisdiction
SpainESColt Technology Services, S.A.U.Provision of Services to Unrelated Parties
SpainESColt Technology Shared Service Centre Barcelona, S.L.U.Administrative, Management or Support Services
SpainESLumen Technologies Iberia, S.A.Other (Telecom Services)
SpainESColt Data Centre Services Spain, S.L.U.Administrative, Management or Support Services
To comply with the provisions of section Third of the AP 11th of the LAC, this report has been approved and filed in the Mercentile Registers of Madrid and Barcelone along with the documents that make up the annual accounts and is accessible to the public, free of charge, on the website of **Colt Technology Services, S.A.U.**, **Colt Technology Shared Service Centre Barcelona, S.L.U.** and **Lumen Technologies Iberia, S.A.**