Deed of Cross Guarantee

The parent entity, Amcor plc, and its wholly-owned subsidiaries listed below are subject to a Deed of Cross Guarantee dated June 24, 2019 (the "Deed") under which each company guarantees the debts of the others:


Amcor Pty Ltd			Amcor Holdings (Australia) Pty Ltd
Amcor Services Pty Ltd			Amcor Flexibles Group Pty Ltd
Amcor Investments Pty Ltd			Amcor Flexibles (Australia) Pty Ltd
Amcor Finance Australia Pty Ltd			Amcor Flexibles (Port Melbourne) Pty Ltd
Amcor European Holdings Pty Ltd			Amcor Packaging (Asia) Pty Ltd
ARP North America Holdco Ltd			ARP LATAM Holdco Ltd

The entities above were the only parties to the Deed as of June 30, 2026, and comprise the closed group for the purposes of the Deed (and also the extended closed group). ARP North America Holdco Ltd and ARP LATAM Holdco Ltd were newly incorporated entities and were added to the deed on September 25, 2019. By a Revocation Deed, dated September 9, 2021, the Deed was revoked in respect of Amcor Flexibles (Dandenong) Pty Ltd, Packsys Pty Ltd, Packsys Holdings (Aus) Pty Ltd, and Techni-Chem Australia Pty Ltd. No other parties have been added, removed or the subject to a notice of disposal since September 9, 2021.

By entering into the Deed, the wholly-owned subsidiaries have been relieved from the requirement to prepare a financial report and directors’ report under ASIC Corporations (Wholly-owned Companies) Instrument 2016/785.

The following consolidated financial statements are additional disclosure items specifically required by ASIC and represent the consolidated results of the entities subject to the Deed.

Deed of Cross Guarantee

Consolidated Statements of Income


For the years ended June 30,	2026		2025
Net sales	$	334	$	305
Cost of sales	(310)		(269)

Gross profit	24		36

Operating expenses (1)	(2,148)		(189)
Other income, net	1,254		1,241

Operating income/(loss)	(870)		1,088

Interest income	46		31
Interest expense	(28)		(24)


Income/(loss) before income taxes	(852)		1,095

Income tax expense/(benefit)	25		(19)

Net income/(loss)	$	(827)	$	1,076

(Net income)/loss attributable to non-controlling interest	226		(7)

Net income/(loss) attributable to Deed	$	(601)	$	1,069

(1)Includes intercompany expenses incurred with Amcor entities outside the Deed, mainly attributable to intercompany restructuring activities.

Deed of Cross Guarantee

Consolidated Statements of Comprehensive Income


For the years ended June 30,	2026		2025
Net income/(loss)	$	(827)	$	1,076
Other comprehensive income/(loss) (1):

Foreign currency translation adjustments, net of tax	29		(2)
Other comprehensive income/(loss)	29		(2)
Comprehensive income/(loss) attributable to non-controlling interest	226		(7)
Total comprehensive income/(loss)	$	(572)	$	1,067

(1)All of the items in other comprehensive income/(loss) may be reclassified subsequently to profit or loss.

Deed of Cross Guarantee

Consolidated Statements of Income and Retained Earnings


For the years ended June 30,	2026		2025
Retained earnings, beginning balance	$	6,988	$	6,761
Net income/(loss) attributable to Deed	(601)		1,069


Retained earnings before distribution	6,387		7,830

Dividends recognized during the financial period	(1,252)		(842)

Retained earnings at the end of the financial period	$	5,135	$	6,988

Deed of Cross Guarantee

Consolidated Balance Sheets


As of June 30,	2026		2025
Assets
Current assets:
Cash and cash equivalents	$	1,840	$	154
Receivables, net	410		297
Inventories	62		59
Prepaid expenses and other current assets	25		28
Total current assets	2,337		538
Non-current assets:
Property, plant, and equipment, net	63		61
Deferred tax assets	44		5
Other intangible assets, net	11		11
Goodwill	92		87
Other non-current assets	17,484		21,263
Total non-current assets	17,694		21,427
Total assets	$	20,031	$	21,965
Liabilities
Current liabilities:
Short-term debt	$	201	$	53
Payables	130		155
Accrued employee costs	22		20
Other current liabilities	37		109
Total current liabilities	390		337
Non-current liabilities:


Other non-current liabilities	2		2
Total liabilities	392		339
Shareholders' Equity
Issued capital	23		23
Additional paid-in capital	13,429		13,103
Retained earnings	5,135		6,988
Accumulated other comprehensive income	1,052		1,023
Total Deed shareholders' equity	19,639		21,137
Non-controlling interest (1)	—		489
Total shareholders' equity	19,639		21,626
Total liabilities and shareholders' equity	$	20,031	$	21,965

(1)The non-controlling interest in ARP North America Holdco Ltd was fully acquired by Amcor plc in June 2026.