P-MGT-CFO-T2 / EXE-204
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Cross-Border Settlement Cycle #Q3-ACT
Regional Comparative & Entity Margins
OECD PILLAR TWO: COMPLIANT (15.0% FLOOR)
Merkle Root: #GBM-88921-EU
Regional Revenue Leader
Germany GmbH
33.7% VOL
€48.20M
+14.2% YoY
Operating EBITDA
34.2% (€16.48M)
Peak Entity Efficiency
Switzerland Finance AG
CHE-HOLD
48.2%
€3.25M EBITDA
Effective Nexus Tax
12.0% (Cantonal low)
Intragroup Flow Netting
DE ↔ IE ↔ NL Tripartite
0.0% SLIP
€42.80M
Cleared QTD
Unhedged FX Leakage
€0.00 (Zero Drift)
Statutory Tax Provision
Irish HoldCo Base + Nexus
100% AUDITED
€7.38M
12.5% Weighted
Attestation Status
KPMG Verified
Regional P&L and Margin Comparative Matrix
IFRS-16 Standard
Audited IFRS-16 and local statutory GAAP breakdowns per operating jurisdiction & transfer pricing route.
Sort: Revenue (Desc)
| Operating Entity / Jur | Accepted Rev / YoY | Gross Profit / % | Op EBITDA / Margin | Net Remit / Proof |
|---|---|---|---|---|
|
Germany
Gogidix Technologies GmbH
BaFin • 15.8% Körp.
|
€48.20M
+14.2% YoY
|
€31.80M
66.0% GP
|
€16.48M
34.2% Margin
|
€13.88M
#0x88f2..c71
|
|
Ireland
Gogidix Global Treasury Ireland Ltd
CBI • 12.5% Base CT
|
€34.10M
+9.8% YoY
|
€24.20M
71.0% GP
|
€14.25M
41.8% Margin
|
€12.47M
#0x90a3..1f4
|
|
Netherlands
Gogidix Payments Europe B.V.
DNB • 25.8% Vpb
|
€22.40M
+6.1% YoY
|
€14.80M
66.1% GP
|
€6.38M
28.5% Margin
|
€4.73M
#0x11e4..aa9
|
|
United Kingdom
Gogidix Capital UK Ltd
FCA • 25.0% HMRC
|
€18.90M
+8.4% YoY
|
€11.90M
63.0% GP
|
€5.86M
31.0% Margin
|
€4.40M
#0x44c1..90b
|
|
Singapore
Gogidix Asia-Pacific Pte Ltd
MAS • 17.0% IRAS
|
€12.50M
+22.1% YoY
|
€9.20M
73.6% GP
|
€4.55M
36.4% Margin
|
€3.78M
#0x67b5..31e
|
|
Switzerland
Gogidix Finance Switzerland AG
FINMA • 11.9% Cant.
|
€6.75M
+12.0% YoY
|
€5.10M
75.5% GP
|
€3.25M
48.2% Margin
|
€2.86M
#0x992c..00d
|
Showing 6 of 18 Statutory Entities
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All entities bound by Root Hash #GBM-88921
Page 1 of 3
BEPS Action 13 Transfer Pricing Documentation
Arm's Length Confirmed
Master file and local jurisdictional files reconciled against intercompany master services agreement (MSA-2026-v3). Intragroup IP royalty rates capped at 4.2% across Germany, Ireland, and Netherlands operational nexus nodes.
Dispersion & Benchmark
EBITDA Margin Spread
Group Avg: 31.4%
CH (Gogidix Fin AG)
48.2%
IE (Treasury Ltd)
41.8%
SG (APAC Pte)
36.4%
DE (Tech GmbH)
34.2%
UK (Capital Ltd)
31.0%
NL (Payments B.V.)
28.5%
Consolidated Target 31.4%
+2.8% vs Q2 Actuals
OECD Pillar Two Watch
Safe Harbor Active
Consolidated Group ETR
22.3% Effective
OECD Minimum Floor: 15.0%
+7.3% Buffer
QDMTT Top-up Risk:
Nil (€0.00 Liability)
Substance-Based Carve-out:
€8.92M Recognized
CBCR Safe Harbor Test:
Passed (De Minimis / ETR)
Settlement Notice
DIR-2026-094
Frankfurt Colo-2 intraday dividend sweep (DE → IE) experienced a 42-minute latency waiver during Bundesbank RTGS window closure.
Clause 4.2 Quarantine
Zero Balance-Sheet Slip
CFO Direct Hop-Dock
Cross-Module Traversal
Session Key: #SK-CFO-2026-Q3