MOODYS TIRE & AUTO SERVICE

ich are also sources of authoritative GAAP for SEC registrants Benefit Payments Participant withdrawals and distributions Company Moody’s Corporation and its subsidiaries; Moody's Company Matching Contribution Matching contributions made by the Company equal to 50% of the first 6% of annual compensation that is contributed by a participant to the Plan subject to Internal Revenue Service limitations ERISA Employee Retirement Income Security Act of 1974, as amended ESOP Employee Stock Ownership Plan FASB Financial Accounting Standards Board FBRICs Fully benefit-responsive investment contracts GAAP U.S. Generally Accepted Accounting Principles Investment Adviser Strategic Advisers Inc., the investment adviser for Plan participants. Investment Managers Mercer Investments LLC, the investment ma

minate the Plan, the Company is free to do so at any time subject to the provisions of ERISA and the IRC which state that, in such event, all participants of the Plan shall become fully vested in the employer contributions credited to their accounts. 2. Summary of Significant Accounting Policies Basis of Accounting The financial statements of the Plan have been prepared using the accrual method of accounting. For financial statement purposes, participant withdrawals and distributions are recorded when paid. At December 31, 2025 and 2024, all Benefit Payments processed and approved for payment had been paid by the Plan. Use of Estimates The preparation of financial statements in conformity with GAAP requires management of the Plan to make estimates and assumptions that affect the reported a

ormation and a full description of Plan provisions and qualifications. Eligibility Full-time U.S. employees of the Company who are hired or rehired on or after January 1, 2008 are automatically enrolled in the Plan with contributions equal to 3 % of compensation as defined in the Plan unless they elect otherwise. Full-time U.S. employees of the Company are immediately eligible to participate in the Plan on their date of hire. Part-time U.S. employees are eligible to participate in the Plan when they work at least one thousand hours either during the consecutive twelve-month period following their date of hire, or in any calendar year following employment. After January 1, 2008, upon completion of the eligibility requirements, part-time employees are automatically enrolled in the Plan with

Interest on notes receivable from participants 961 Contributions: Participant 119,330 Employer 60,301 Total contributions 179,631 Deductions: Benefits paid to participants 156,406 Administrative expenses 805 Total deductions 157,211 Net increase in net assets 360,304 Net assets available for plan benefits: Beginning of year 2,084,395 End of year $ 2,444,699 See accompanying notes to the financial statements. 6 Table of Contents Profit Participation Plan of Moody’s Corporation Notes to Financial Statements 1. Background and Plan Description The Profit Participation Plan of Moody’s Corporation is a defined contribution plan established to provide a convenient way for eligible U.S. employees to save on a regular and long-term basis for retirement. The Plan is subject to the provisions of ERIS