Prepared in accordance with Commission Implementing Regulation (EU) 2024/2952 and Article 48c of Directive 2013/34/EU.
| Member State or tax jurisdiction | Country code | Name of each subsidiary undertaking | Brief description of the nature of activities |
| Austria | AT | KANSAI HELIOS Coatings GmbH | Holding or Managing Intelectual Property; Administrative, Management or Support Services; Internal Group Finance; Holding Shares or Other Equity Instruments |
| Austria | AT | Rebisa GmbH | Dormant |
| Austria | AT | Fritze Lacke GmbH | Sales, Marketing or Distribution |
| Austria | AT | KANSAI HELIOS Austria GmbH | Research and Development; Purchasing or Procurement; Manufacturing or Production; Sales, Marketing or Distribution; Internal Group Finance |
| Bosnia and Hercegovina | BA | KANSAI HELIOS BH d.o.o. | Sales, Marketing or Distribution |
| Brazil | BR | Weilburger Brasil Industria E Comercio Ltda | Research and Development; Purchasing or Procurement; Manufacturing or Production; Sales, Marketing or Distribution |
| China | CN | Weilburger Coatings (Tianjin) Ltd. | Research and Development; Purchasing or Procurement; Manufacturing or Production; Sales, Marketing or Distribution |
| China | CN | Gandola Coatings (Shenzhen) Company Limited | Sales, Marketing or Distribution |
| Czech Republic | CZ | KANSAI HELIOS Czech Republic s.r.o. | Sales, Marketing or Distribution; Administrative, Management or Support Services |
| Germany | DE | KANSAI HELIOS Germany GmbH | Research and Development; Purchasing or Procurement; Manufacturing or Production; Sales, Marketing or Distribution; Provision of Services to Unrelated Parties |
| Germany | DE | Replus Immobilien GmbH & Co. Objekt Eitorf KG | Dormant |
| Germany | DE | KANSAI HELIOS Wefa GmbH | Research and Development; Purchasing or Procurement; Manufacturing or Production; Sales, Marketing or Distribution |
| Germany | DE | KANSAI HELIOS Services Germany GmbH | Administrative, Management or Support Services; Provision of Services to Unrelated Parties; Holding Shares or Other Equity Instruments |
| Germany | DE | CWS Powder Coatings GmbH | Research and Development; Purchasing or Procurement; Manufacturing or Production; Sales, Marketing or Distribution; Provision of Services to Unrelated Parties |
| Germany | DE | ATCOAT GmbH | Research and Development; Purchasing or Procurement; Manufacturing or Production; Sales, Marketing or Distribution; Provision of Services to Unrelated Parties |
| Germany | DE | ATCOAT Hamburg GmbH | Research and Development; Purchasing or Procurement; Manufacturing or Production; Sales, Marketing or Distribution |
| Germany | DE | Weilburger Coatings GmbH | Research and Development; Purchasing or Procurement; Manufacturing or Production; Sales, Marketing or Distribution |
| Denmark | DK | KANSAI HELIOS Denmark | Sales, Marketing or Distribution |
| France | FR | KANSAI HELIOS France SAS | Sales, Marketing or Distribution |
| France | FR | Weilburger France SAS | Research and Development; Purchasing or Procurement; Manufacturing or Production; Sales, Marketing or Distribution |
| Hong Kong | HK | Weilburger Asia Ltd | Holding Shares or Other Equity Instruments |
| Hong Kong | HK | Weilburger Investments Ltd. | Sales, Marketing or Distribution; Holding Shares or Other Equity Instruments |
| Croatia | HR | CHROMOS, Boje i lakovi, d.o.o. | Research and Development; Purchasing or Procurement; Manufacturing or Production; Sales, Marketing or Distribution; Administrative, Management or Support Services; Provision of Services to Unrelated Parties; Internal Group Finance |
| Croatia | HR | KANSAI HELIOS Croatia d.o.o. | Sales, Marketing or Distribution |
| Hungary | HU | KANSAI HELIOS Hungary Kft. | Sales, Marketing or Distribution |
| India | IN | Weilburger Coatings (India) Private Ltd. | Research and Development; Purchasing or Procurement; Manufacturing or Production; Sales, Marketing or Distribution |
| Italy | IT | KANSAI HELIOS Italia S.r.l. | Research and Development; Purchasing or Procurement; Manufacturing or Production; Sales, Marketing or Distribution; Holding Shares or Other Equity Instruments |
| Italy | IT | Weilburger Coatings Italia S.r.l. | Research and Development; Purchasing or Procurement; Manufacturing or Production; Sales, Marketing or Distribution |
| Montenegro | ME | HELIOS CRNA GORA, d.o.o. | Sales, Marketing or Distribution |
| North Macedonia | MK | HELIOS MAKEDONIJA dooel | Sales, Marketing or Distribution |
| Netherlands | NL | CWS Coatings B.V. | Sales, Marketing or Distribution |
| Poland | PL | KANSAI HELIOS POLAND, Sp.z.o.o. | Sales, Marketing or Distribution |
| Poland | PL | CWS Coatings SP. z.o,o | Sales, Marketing or Distribution |
| Romania | RO | KANSAI HELIOS Romania S.r.l. | Sales, Marketing or Distribution |
| Serbia | RS | KANSAI HELIOS Srbija a.d. | Research and Development; Purchasing or Procurement; Manufacturing or Production; Sales, Marketing or Distribution; Provision of Services to Unrelated Parties |
| Russia | RU | OOO HELIOS RUS | Sales, Marketing or Distribution |
| Russia | RU | OAO ODILAK | Research and Development; Purchasing or Procurement; Manufacturing or Production; Sales, Marketing or Distribution |
| Slovenia | SI | KANSAI HELIOS storitve Slovenija d.o.o. | Holding or Managing Intelectual Property; Sales, Marketing or Distribution; Administrative, Management or Support Services; Provision of Services to Unrelated Parties; Internal Group Finance; Holding Shares or Other Equity Instruments |
| Slovenia | SI | KANSAI HELIOS Slovenija d.o.o. | Research and Development; Purchasing or Procurement; Manufacturing or Production; Sales, Marketing or Distribution; Administrative, Management or Support Services; Provision of Services to Unrelated Parties; Internal Group Finance; Holding Shares or Other Equity Instruments |
| Slovenia | SI | HGTRADE trženje barv, d.o.o. | Sales, Marketing or Distribution |
| Slovenia | SI | BELINKA Perkemija kemična industrija, d.o.o. | Research and Development; Purchasing or Procurement; Manufacturing or Production; Sales, Marketing or Distribution; Provision of Services to Unrelated Parties |
| Slovenia | SI | KANSAI HELIOS KEMOSTIK d.o.o. | Research and Development; Purchasing or Procurement; Manufacturing or Production; Sales, Marketing or Distribution |
| Slovakia | SK | KANSAI SLOVAKIA HELIOS s.r.o. | Sales, Marketing or Distribution |
| Turkey | TR | Weilburger Kaplama Ürünleri Limited Sirketi | Sales, Marketing or Distribution |
| Ukraine | UA | KANSAI HELIOS Ukraine LLC | Research and Development; Purchasing or Procurement; Manufacturing or Production; Sales, Marketing or Distribution |
| United States | US | CWS Powder Coatings Inc. | Dormant |
| United States | US | CWS Powder Coatings Company LP. | Research and Development; Purchasing or Procurement; Manufacturing or Production; Sales, Marketing or Distribution; Provision of Services to Unrelated Parties |
| United States | US | Weilburger Holding North America Inc | Holding Shares or Other Equity Instruments |
| United States | US | Weilburger North America Inc | Sales, Marketing or Distribution |