Notes to the Financial Statements of gategroup Holding AG

1 General Information

The financial statements of gategroup Holding AG, Opfikon (the “Company”), are prepared in accordance with the provisions on accounting and financial reporting (Art. 957 to Art. 963b) of the Swiss Code of Obligations. The Company has prepared its Consolidated Financial Statements in accordance with a recognized accounting standard (IFRS as issued by the IASB). It has been decided to forego presenting a cash flow statement as permitted by the law.

2 Disclosures Required by Swiss Company Law
2.1 Accounting Policies

Valuation Principles

Financial assets, including investments and non-current loans to subsidiaries, are recognized at cost less appropriate write-downs. Investments are in general subject to individual valuation.

Treasury Shares

Own shares (treasury shares) are recognized at cost. Any gains or losses upon disposal are recognized through profit and loss. Own shares directly held by the Company are deducted from equity.

2.2 Significant Investments

Company name

Domicile

Currency

Share capital (local currency)

Ownership in % Dec 31, 2025

Ownership in % Dec 31, 2024

Direct investments

gategroup Finance (Luxembourg) S.A., Luxembourg

Luxembourg

EUR

31,000

100.00%

100.00%

gategroup Financial Services S.à.r.l., Luxembourg

Luxembourg

EUR

42,783,100

100.00%

100.00%

gategroup Guarantee Ltd, London

UK

CHF

992,622

100.00%

100.00%

gategroup Investments Singapore Pte Ltd, Singapore

Singapore

USD

144,778,348

100.00%

100.00%

Substantial indirect investments

Gate Gourmet Argentina S.r.L., Buenos Aires

Argentina

ARS

5,750,000

100.00%

100.00%

Gate Gourmet (Holdings) Pty Ltd, Mascot, NSW

Australia

AUD

59,299,111

100.00%

100.00%

Gate Gourmet Services Pty Ltd, Mascot, NSW

Australia

AUD

44,330,100

100.00%

100.00%

deSter BVBA, Hoogstraten

Belgium

EUR

22,600,000

100.00%

100.00%

Gate Gourmet Belgium NV, Zaventem

Belgium

EUR

62,400

100.00%

100.00%

Gate Gourmet Ltda, São Paulo

Brazil

BRL

107,331,839

100.00%

100.00%

Servair Burkina Faso SA, Ouagadougou

Burkina Faso

XOF

10,000,000

65.33%

60.97%

Cambodia Air Catering Services Ltd, Phnom Penh

Cambodia

USD

500,000

75.00%

75.00%

Gate Gourmet Canada Inc., Toronto

Canada

CAD

17,500,000

100.00%

100.00%

Pourshins Canada Inc., Toronto

Canada

CAD

300,000

100.00%

100.00%

Gate Gourmet Catering Chile Ltda, Santiago

Chile

CLP

1,968,062,000

100.00%

100.00%

Gate Gourmet Hong Kong Ltd, Hong Kong

China

HKD

281,657,350

100.00%

100.00%

gategroup Trading Hong Kong Ltd, Hong Kong

China

USD

162

100.00%

100.00%

Gate Gourmet Colombia S.A.S, Bogotá

Colombia

COP

831,229,920

75.00%

75.00%

Fondeg SA (Catering Congo), Kinshasa

D.R. Congo

CDF

93,000,000

24.86%

23.20%

Gate Gourmet Denmark ApS, Tårnby

Denmark

DKK

401,200

100.00%

100.00%

Gate Gourmet del Ecuador Cia Ltda, Quito

Ecuador

USD

2,278,400

60.00%

60.00%

Evertaste Oy, Vantaa

Finland

EUR

603,450

100.00%

100.00%

ACNA SA, Le Mesnil-Amelot

France

EUR

37,500

75.00%

70.00%

Alphair SAS, Tremblay-en-France

France

EUR

5,000

74.99%

69.99%

Eat & Fly Services SAS, Tremblay-en-France

France

EUR

20,000

75.00%

70.00%

Gate Gourmet Helvetia SAS, Paris

France

EUR

10,000

100.00%

100.00%

Martinique Catering S.à.r.l., Le Lamentin

France

EUR

50,000

73.50%

68.60%

Orly Air Traiteur SA, Wissous

France

EUR

8,934,190

75.00%

70.00%

Panima SAS, Mamoudzou

France

EUR

500,000

75.00%

70.00%

Paris Air Catering (PAC) SA, Tremblay-en-France

France

EUR

100,005

75.00%

70.00%

Reunion Catering S.à.r.l., Sainte Marie

France

EUR

197,570

75.00%

70.00%

Servair Investissements Aeroportuaires (SIA) SA, Tremblay-en-France

France

EUR

25,000,000

75.00%

70.00%

Servair SA, Tremblay-en-France

France

EUR

52,386,208

75.00%

70.00%

Sheltair CDG, Tremblay-en-France

France

EUR

1

38.25%

35.70%

Société de Restauration Industrielle (SORI) SA, Les Abymes

France

EUR

50,000

37.53%

35.03%

Société Guyanaise de Restauration Industrielle (SOGRI) SA, Matoury

France

EUR

225,000

72.74%

67.90%

Svrls@La Réunion SAS, Sainte Marie

France

EUR

150,000

37.65%

35.14%

Servair Gabon SA, Libreville

Gabon

XAF

250,000,000

41.25%

38.50%

deSter GmbH, Neu-Isenburg

Germany

EUR

1,023,000

100.00%

100.00%

Evertaste GmbH, Alzey

Germany

EUR

26,000

100.00%

100.00%

Gate Gourmet GmbH Deutschland, Neu-Isenburg

Germany

EUR

7,670,000

100.00%

100.00%

Gate Gourmet GmbH Holding Deutschland, Neu-Isenburg

Germany

EUR

51,129

64.00%

64.00%

Gate Gourmet Lounge GmbH, Neu-Isenburg

Germany

EUR

25,000

100.00%

100.00%

Gate Gourmet Objekt und Verwaltungs GmbH, Neu-Isenburg

Germany

EUR

25,000

100.00%

100.00%

Ringeltaube Airport Markt GmbH, Neu-Isenburg

Germany

EUR

512,000

100.00%

100.00%

Servair Ghana Ltd, Accra

Ghana

GHS

2,109,089

42.75%

39.90%

Gate Gourmet Ireland Ltd, Dublin

Ireland

EUR

4,500,000

100.00%

100.00%

Gate Gourmet Italia S.r.L., Milan

Italy

EUR

4,795,937

67.35%

61.00%

Servair Abidjan SA, Abidjan

Ivory Coast

XOF

1,364,000,000

60.00%

56.00%

Gate Gourmet Japan YK, Chiba-ken

Japan

JPY

80,000,000

100.00%

100.00%

NAS Airport Services Ltd, Nairobi

Kenya

KES

16,000,000

44.25%

41.30%

SIA Kenya Holding Ltd, Nairobi

Kenya

KES

1,215,000,000

44.25%

41.30%

Gate Gourmet Luxembourg IV S.à.r.l., Luxembourg

Luxembourg

EUR

2,707,500

100.00%

100.00%

gategroup Finance International S.à.r.l.

Luxembourg

EUR

12,000

1.00

-

Supply Chain S.à.r.l., Contern

Luxembourg

EUR

12,500

100.00%

100.00%

Macau Catering Services Co Ltd, Taipa

Macau

MOP

16,000,000

13.01%

12.14%

Gate Gourmet & MAASA Mexico S.A.P.I. de C.V., Mexico City

Mexico

MXN

23,054,158

51.00%

51.00%

Gate Retail Onboard Mexico S.A.P.I. de C.V., Mexico City

Mexico

MXN

6,100,000

75.95%

75.95%

deSter Holding B.V., Amsterdam

Netherlands

EUR

3,359,990

100.00%

100.00%

Gate Gourmet Amsterdam B.V., Schiphol

Netherlands

EUR

2,291,590

100.00%

100.00%

Gate Gourmet Holding Netherlands B.V., Schiphol

Netherlands

EUR

9,792,135

100.00%

100.00%

Gate Gourmet New Zealand Ltd, Auckland

New Zealand

NZD

4,000,100

100.00%

100.00%

Gate Gourmet Norway AS, Oslo

Norway

NOK

9,083,640

100.00%

100.00%

Gate Catering and Retail Solution S.r.l., Lima

Peru

PEN

3,000

100.00%

100.00%

Gate Gourmet Peru S.r.L., Lima

Peru

PEN

20,373,617

100.00%

100.00%

Dakar Catering SA, Dakar

Senegal

XOF

750,000,000

48.84%

45.58%

Skychef Ltd, Mahé

Seychelles

SCR

313,000

41.25%

38.50%

Gate Gourmet Singapore Pte Ltd, Singapore

Singapore

SGD

72,502,977

100.00%

100.00%

Gate Gourmet Korea Co. Ltd, Incheon

South Korea

KRW

133,330,000,000

60.00%

60.00%

deSter Sustainable Solutions S.L., Barcelona

Spain

EUR

5,000

100.00%

100.00%

Gate Gourmet Spain S.L., Madrid

Spain

EUR

3,005,061

100.00%

100.00%

Gate Gourmet Sweden AB, Stockholm

Sweden

SEK

100,000

100.00%

100.00%

Inflight Service Europe AB, Stockholm

Sweden

SEK

1,000,000

100.00%

100.00%

Inflight Service Global AB, Stockholm

Sweden

SEK

100,000

100.00%

100.00%

First Catering AG, Bassersdorf

Switzerland

CHF

100,000

70.00%

70.00%

Gate Gourmet Switzerland Holding GmbH, Glattbrugg

Switzerland

CHF

20,000

100.00%

100.00%

Gate Gourmet Switzerland GmbH, Kloten

Switzerland

CHF

2,000,000

100.00%

100.00%

Kulinary Holding AG, Zurich

Switzerland

CHF

100,000

60.00%

60.00%

deSter Co. Ltd, Prachinburi

Thailand

THB

135,000,000

100.00%

100.00%

Lome Catering SA, Lomé

Togo

XOF

100,000,000

19.70%

18.39%

deSter General Trading FZE, Dubai

UAE

AED

1,000,000

100.00%

100.00%

Evertaste Ltd, Middlesex

UK

GBP

49,000

85.00%

85.00%

Fernley (Heathrow) Ltd, Middlesex

UK

GBP

85,100

100.00%

100.00%

Gate Gourmet Holdings UK Ltd, Middlesex

UK

GBP

96,230,003

100.00%

100.00%

Gate Gourmet London Ltd, Middlesex

UK

GBP

20,000,002

100.00%

100.00%

Pourshins Ltd, Middlesex

UK

GBP

854,350

100.00%

100.00%

deSter Corporation, Atlanta, GA

USA

USD

2,000

100.00%

100.00%

deSter North America Inc., Wilmington, DE

USA

USD

10

100.00%

100.00%

Gate Gourmet Inc., Wilmington, DE

USA

USD

1,000

100.00%

100.00%

Gate Serve llc, Wilmington, DE

USA

USD

1

100.00%

100.00%

gategroup U.S. Finance Inc., Wilmington, DE

USA

USD

1,000

100.00%

100.00%

gategroup U.S. Holding Inc., Wilmington, DE

USA

USD

1

100.00%

100.00%

gateretail North America Inc., Reston, VA

USA

USD

1

100.00%

100.00%

North America Food Services Inc., Reston, VA

USA

USD

10

100.00%

100.00%

Pourshins Inc., Reston, VA

USA

USD

1,000

100.00%

100.00%

2.3 Treasury Shares

Treasury shares held by gategroup Holding AG:

2025

Number of shares

Balance at January 1, 2025

2,028,197

Balance at December 31, 2025

2,028,197

Number of treasury shares held by gategroup Holding AG

2,028,197

2024

Balance at January 1, 2024

2,028,197

Balance at December 31, 2024

2,028,197

Number of treasury shares held by gategroup Holding AG

2,028,197

2.4 Guarantees and Financing

In relation to the existing financing:

  • The Group has issued a CHF 350.0m fixed rate senior bond (“Bonds”) which matures on February 28, 2027. The Bonds, with a coupon of 3.0% p.a., were issued by gategroup Finance (Luxembourg) S.A. and are guaranteed by its parent company, gategroup Holding AG. The Bonds are listed on the SIX Swiss Exchange.
  • The EUR 250.0m Term Loan together with capitalized Profit In Kind (“PIK”) interest was fully repaid on June 17, 2025, as part of the Group’s refinancing transaction. The refinancing introduced new EUR and USD Term Loan B facilities maturing in June 2032.
  • The Revolving Credit Facility (“RCF”), being a facility of EUR 415.0m together with capitalized PIK interest, was refinanced and replaced in June 2025 by a new multicurrency Senior RCF of CHF 300.0m maturing in December 2031.
  • The borrowings under the Bonds, the Term Loan facilities rank pari passu with the Group’s other senior secured indebtedness. The Term Loan and RCF are guaranteed by the Company and certain other Group companies.
  • In 2021, a subordinated convertible facility of CHF 475.0m was made available to the Company by the shareholders. On June 10, 2025, the facility agreement was amended and restated. Under the amended terms, the facility may be converted into equity under certain circumstances as defined in the agreement, including in connection with a qualified listing or other conversion events. PIK interest accrues on the amounts drawn at a rate of 12.5% per annum. At December 31, 2025, a total of CHF 444.9m (2024: CHF 444.9m) had been drawn and the remaining amount of the facility has expired. The maturity of the facility occurs 30 days after the earlier of (i) the last termination date of the Senior Facilities or (ii) the date on which the senior liabilities are discharged in full. The facility is guaranteed by each borrower and guarantor under the Senior Facilities Agreement (“SFA”) but is fully subordinated to the claims of both the lenders under the SFA and holders of the Bonds.

Further, guarantees issued in favor of third parties amount to CHF 327.2m (2024: CHF 332.0m) thereof none (2024: none) are for associates.

2.5 Employees

In 2025 and 2024, the Company employed on average less than 10 employees.

2.6 Post Balance Sheet Events

As at April 8, 2026, the date of approval of these financial statements by the Board, the Company has no significant subsequent events that warrant disclosure or recognition.