Public Country by Country Report (on income tax information)

Introduction

Background: The EU Public country-by-country (CbC) report has been prepared to meet the requirements of Directive 2013/34/EU as amended by Directive (EU) 2021/2101 on the disclosure of income tax information. It provides high-level information on where the Company earns its profits and pays income tax and follows the prescribed EU reporting template.

Section 1. General information

Name of ultimate parent of group / of standalone company	Liberty Latin America Ltd.
Country of registered office of ultimate parent undertaking	Bermuda
Date of start of financial year	2025-01-01
Date of end of financial year	2025-12-31
Reporting currency	USD
Application of option to report in accordance with taxation reporting instructions	Yes
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	LIBERTY IBEROAMERICA SL, with address at Paseo de Recoletos, número 5, 28004 Madrid, Spain.
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	Not Applicable
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
Anguilla	AI	12853000	651000	0	0	651000	26
Antigua and Barbuda	AG	29228000	-941000	6099000	847000	-266000	60
France	FR	0	0	0	0	0	0
Luxembourg	LU	0	-33000	0	0	-25000	0
Netherlands	NL	8000	3000	0	0	3000	0
Panama	PA	947942000	90521000	14345000	16897000	206239000	1917
Saint Martin (French Part)	MF	1000000	-627000	0	0	-693000	5
Spain	ES	120028000	-51168000	1801000	1787000	-41804000	20
Trinidad and Tobago	TT	166078000	-5009000	5486000	5130000	-6339000	593
British Virgin Islands	VG	97980000	4759000	0	0	4759000	39
US Virgin Islands	VI	68842000	20460000	0	0	15756000	70
All other tax jurisdictions (aggregated basis)
		6507122000	-918306000	131571000	108934000	-4420895000	6141

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
Anguilla	AI	Cable and Wireless (Anguilla) Limited	Provision of Services to Unrelated Parties
Antigua and Barbuda	AG	Cable & Wireless Antigua and Barbuda Limited	Provision of Services to Unrelated Parties
Antigua and Barbuda	AG	Kelcom International (Antigua and Barbuda) Limited	Provision of Services to Unrelated Parties
British Virgin Islands	VG	Cable and Wireless (BVI) Limited	Provision of Services to Unrelated Parties
British Virgin Islands	VG	Liberty Networks (EWC) Limited	Provision of Services to Unrelated Parties
France	FR	Columbus Holdings France SAS	Dormant
Luxembourg	LU	Columbus Eastern Caribbean Holdings Sàrl	Holding shares or other equity instruments
Netherlands	NL	Dutch United Telecommunication Services B.V.	Provision of Services to Unrelated Parties
Panama	PA	Cable & Wireless Panama S.A.	Provision of Services to Unrelated Parties
Panama	PA	Claro Wireless, S.A	Provision of Services to Unrelated Parties
Panama	PA	Claro Panama S.A.	Provision of Services to Unrelated Parties
Panama	PA	Grupo Sonitel, SA	Provision of Services to Unrelated Parties
Panama	PA	Liberty Iberoamerica S.L. - Panama P.E.	Administrative, Management of Support Services
Panama	PA	Liberty Networks Centroamérica S. de R.L	Provision of Services to Unrelated Parties
Panama	PA	Liberty Networks Panamá S. de RL	Provision of Services to Unrelated Parties
Panama	PA	Liberty Networks Maritima S. de R.L.	Provision of Services to Unrelated Parties
Panama	PA	Liberty Networks WS Holdings Panama SA	Holding shares or other equity instruments
Panama	PA	Liberty Networks WS (Panama) SA	Provision of Services to Unrelated Parties
Panama	PA	Sonitel, SA	Provision of Services to Unrelated Parties
Saint Martin (French Part)	MF	New Technologies Group S.A.R.L.	Provision of Services to Unrelated Parties
Saint Martin (French Part)	MF	United Telecommunications Services Caraibe S.A.R.L.	Provision of Services to Unrelated Parties
Saint Martin (French Part)	MF	UTS Antilles Francaises S.A.R.L.	Provision of Services to Unrelated Parties
Spain	ES	Liberty iberoamerica investment Holding 1, S.L.	Holding shares or other equity instruments
Spain	ES	Liberty Iberoamérica S.L.U.	Research and Development, Administrative, Management of Support Serv.
Spain	ES	Mynehub Ventures S.L.	Holding shares or other equity instruments
Trinidad and Tobago	TT	Columbus Communications Trinidad Limited	Provision of Services to Unrelated Parties
Trinidad and Tobago	TT	Columbus Networks International (Trinidad) Ltd.	Provision of Services to Unrelated Parties
US Virgin Islands	VI	Broadband VI, LLC - United States P.E.	Provision of Services to Unrelated Parties
US Virgin Islands	VI	Liberty Mobile USVI Inc. - United States P.E.	Provision of Services to Unrelated Parties

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
None	None	None
Disclosure of information omitted for previous financial years
None

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

Explanation of any material discrepancies between income tax paid and accrued
None

Conclusion

Supporting Notes: 1. The financial details provided herein are reported in USD and based on U.S. GAAP and sourced from the same systems used to prepare Liberty Latin America’s official Annual Report and consolidated financial statements. However, key variations exist because the data compiled for Table 1 of the Country-by-Country (CbC) report is based on the 2015 OECD Action 13 guidelines; most notably, intercompany transactions are not eliminated. 2. Income tax paid (on cash basis) - income tax paid does not always align with a jurisdiction's reported pre-tax profit. This figure incorporates tax payments and refunds from prior fiscal years, current-year advance tax installments, and withholding taxes applied to payments from that specific jurisdiction. 3. Income Tax Accrued – the Income Tax Accrued column reflects only current year operations. 4. Revenues: Revenues in this report aggregate both third-party and intercompany transactions, creating a structural mismatch with the official Annual Report. Because standard consolidated statements eliminate related-party transactions and CbC reporting rules forbid this elimination, the total revenue shown here will inherently appear higher than what is reported in the Annual Report.