EU Public Country-by-Country Report
The European Union introduced Public Country-by-Country Reporting (pCbCR) through Directive (EU) 2021/2101, which amended the Accounting Directive (2013/34/EU) to require certain large multinational groups to publicly disclose income tax and related financial information on a jurisdiction-by-jurisdiction basis. The rules are first applicable to financial years beginning on or after 22 June 2024. This report represents Guidewire Software, Inc.’s pCbC report for the fiscal year ended 31 July 2025.
The information included in this EU Public Country-by-Country Report has been prepared in accordance with the reporting requirements and definitions prescribed by the EU Public CbCR rules. As a result, the data presented herein will not tie directly to, or may not be directly comparable to, amounts presented in the consolidated US GAAP financial statements of Guidewire Software, Inc. and its subsidiaries (the “Group”). The report is prepared on a jurisdictional basis, which requires the aggregation of data for constituent entities within each tax jurisdiction, whereas our consolidated financial statements are prepared on a group-wide basis under US GAAP.
In addition, certain figures used for Public CbCR purposes are defined differently from comparable measures in the consolidated financial statements. Accordingly, the figures presented in this report are intended solely to provide jurisdictional tax transparency and should not be viewed as a reconciliation to, or substitute for, the Group’s consolidated US GAAP financial statements or our public filings with the U.S. Securities and Exchange Commission.
