INEOS FINANCE COMPANY 2

Figures converted to GBP from EUR at 0.870 per EUR (Frankfurter spot rate) — hover any figure for the original. — indicates the figure wasn't present under that line item in that period. About these numbers

• Turnover

  —

  Not reported

• Cash

  —

  Not reported

• Net assets

  +55.7%

  -£1,003,652,492 → -£444,386,468

• Employees

  —

  Not reported

• Profit before tax

  +280.5%

  -£309,766,067 → £559,266,023

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 101

Reporting scope

Standalone (parent only)

Auditor

Deloitte LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The directors have considered the Company's projected future cash flows and working capital requirements for a period of at least 12 months from the signing of these financial statements. As at 31 December 2025, the Company had net current liabilities of €511.0 million (2024: €1,154.1 million) and net liabilities of €511.0 million (2024: €1,154.1 million). The company held cash of €nil (2024: €nil) and loans and borrowings of €5,193.4 million (2024: €5,500.4 million). The profit for the year was €643.1 million (2024: €356.2 million loss). The directors have received confirmation that the parent, INEOS Holdings Limited, will continue to support the Company for at least 12 months from the signing of these financial statements. After making enquiries, the directors have a reasonable expectation that the parent's going concern assessment confirms that there is sufficient forecast committed liquidity headroom for the parent to provide this support and the Company will therefore have adequate resources to continue in operational existence for the foreseeable future and in any case for a period of not less than twelve months. Accordingly, the Directors continue to adopt the going concern basis in preparing its financial statements.”

Significant events

• “In December 2025, the Company issued 389.6 million $1 redeemable shares at par which were subscribed to in full.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

2

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.