06/17/2026 | Press release | Distributed by Public on 06/17/2026 14:11
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Report of Independent Registered Public Accounting Firm
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1
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Financial Statements and Supplemental Schedules
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Statements of Net Assets Available for Benefits as of December 31, 2025 and 2024
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2
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Statement of Changes in Net Assets Available for Benefits for the year ended December 31, 2025
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3
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Notes to Financial Statements as of December 31, 2025 and 2024 and for the year ended December 31, 2025
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4
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Supplemental Schedules*
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Form 5500, Schedule H, Part IV, Line 4i - Schedule of Assets (Held at End of Year)
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10
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Form 5500, Schedule H, Part IV, Line 4a - Schedule of Delinquent Participant Contributions
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11
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*All other schedules required by Section 2520 103-10 of the Department of Labor's Rules and Regulations for Reporting and Disclosure under the Employee Retirement Income Security Act of 1974 have been omitted because they are not applicable.
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Exhibit Index
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12
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Signature
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13
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December 31,
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2025
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2024
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Assets:
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Investments at fair value
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$
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1,217,081,782
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$
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1,034,965,862
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Receivables:
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Participant contributions
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3,110,523
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6,273,231
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Employer match contributions
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1,622,709
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5,819,981
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Due from broker
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1,967
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71,698
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Notes receivable from participants
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28,013,120
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26,617,561
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Total receivables
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32,748,319
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38,782,471
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Total assets
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1,249,830,101
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1,073,748,333
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Liabilities:
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Participant refunds payable
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13,776
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39,443
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Total liabilities
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13,776
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39,443
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Net assets available for benefits
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$
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1,249,816,325
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$
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1,073,708,890
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Investment income:
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Net appreciation in fair value of investments
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$
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167,138,547
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Interest and dividends
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6,899,223
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Net investment gain
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174,037,770
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Contributions:
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Participant contributions
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73,006,065
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Employer match contributions
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25,057,392
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Participant rollover contributions
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6,324,590
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Total contributions
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104,388,047
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Distributions to participants
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(101,586,865)
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Administration fees
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(731,517)
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Increase in net assets
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176,107,435
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Net assets available for benefits, beginning of year
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1,073,708,890
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Net assets available for benefits, end of year
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$
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1,249,816,325
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Fair Value Measurement
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Total Investments
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December 31, 2025
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Level 1
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Level 2
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Level 3
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Common Collective Trust Funds (1)
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$
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1,000,596,721
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$
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-
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$
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-
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$
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-
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Employer Securities
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60,790,842
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60,790,842
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-
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-
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Mutual Funds
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150,313,636
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150,313,636
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-
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-
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Self-Directed Brokerage Account
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5,380,583
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5,380,583
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-
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-
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Total
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$
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1,217,081,782
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$
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216,485,061
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$
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-
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$
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-
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Fair Value Measurement
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Total Investments
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December 31, 2024
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Level 1
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Level 2
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Level 3
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Common Collective Trust Funds (1)
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$
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845,820,377
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$
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-
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$
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-
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$
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-
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Employer Securities
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63,740,012
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63,740,012
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-
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-
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Mutual Funds
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123,628,937
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123,628,937
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-
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-
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Self-Directed Brokerage Account
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1,776,536
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1,776,536
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-
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-
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Total
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$
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1,034,965,862
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$
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189,145,485
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$
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-
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$
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-
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2025
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2024
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Net assets available for benefits per the financial statements
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$
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1,249,816,325
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$
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1,073,708,890
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Less:
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Participant contributions receivable
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3,110,523
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6,273,231
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Employer match contributions receivable
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1,622,709
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5,819,981
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Plus:
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Participant refunds payable
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13,776
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39,443
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Net assets available for benefits per the Form 5500
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$
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1,245,096,869
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$
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1,061,655,121
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Total contributions per the financial statements
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$
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104,388,047
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Add:
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Participant contributions receivable - December 31, 2024
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6,273,231
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Employer match contributions receivable - December 31, 2024
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5,819,981
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Participant refunds payable - December 31, 2025
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13,776
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Less:
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Participant contributions receivable - December 31, 2025
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3,110,523
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Employer match contributions receivable - December 31, 2025
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1,622,709
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Participant refunds payable - December 31, 2024
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39,443
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Total contributions per the Form 5500
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$
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111,722,360
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Description of Investment Including Maturity Date, Rate of Interest,
Collateral, Par, or Maturity Value**
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Current Value
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COMMON COLLECTIVE TRUST FUNDS
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GALLIARD STABLE RETURN FUND
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$
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84,516,212
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NORTHERN TRUST S&P 500 INDEX LENDING FUND
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229,143,536
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SSGA TARGET RETIREMENT 2070 LENDING FUND
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1,175,944
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SSGA TARGET RETIREMENT 2065 LENDING FUND
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20,400,029
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SSGA TARGET RETIREMENT 2060 LENDING FUND
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35,084,640
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SSGA TARGET RETIREMENT 2055 LENDING FUND
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62,253,443
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SSGA TARGET RETIREMENT 2050 LENDING FUND
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84,362,586
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SSGA TARGET RETIREMENT 2045 LENDING FUND
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93,624,455
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SSGA TARGET RETIREMENT 2040 LENDING FUND
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86,691,634
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SSGA TARGET RETIREMENT 2035 LENDING FUND
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90,757,247
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SSGA TARGET RETIREMENT 2030 LENDING FUND
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76,122,878
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SSGA TARGET RETIREMENT 2025 LENDING FUND
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49,061,300
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SSGA TARGET RETIREMENT INCOME LENDING FUND
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27,597,080
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SSGA U.S. BOND INDEX LENDING SERIES FUND
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18,427,809
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SSGA GLOBAL CAP EQUITY EX-US LENDING FUND
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24,583,031
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PIMCO TOTAL RETURN COLLECTION TRUST FUND
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16,794,897
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TOTAL COMMON COLLECTIVE TRUST FUNDS
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1,000,596,721
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EMPLOYER SECURITIES
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*PENSKE AUTOMOTIVE GROUP, INC. COMMON STOCK
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60,790,842
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MUTUAL FUNDS
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DODGE & COX INTERNATIONAL STOCK FUND
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32,650,767
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COHEN & STEERS REAL ESTATE SECURITIES FUND
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1,100,322
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FULLER & THALER BEHAVIORAL SMALL-CAP EQUITY FUND
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5,991,597
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VANGUARD SMALL-CAP INDEX FUND
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4,506,047
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VANGUARD MID-CAP INDEX FUND
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36,251,367
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VANGUARD STRATEGIC EQUITY FUND
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69,813,536
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TOTAL MUTUAL FUNDS
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150,313,636
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BROKERAGE ACCOUNT
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SELF-DIRECTED BROKERAGE ACCOUNT
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5,380,583
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*PARTICIPANT LOANS (MATURING 2025 TO 2040 AT INTEREST RATES OF 4.25% - 10.50%)
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28,013,120
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TOTAL
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$
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1,245,094,902
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Participant Contributions Transferred Late to Plan
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Total that Constitutes Nonexempt Prohibited Transactions
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Plan Year
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Check here if Late Participant
Loan Repayments are included: |
Contributions Not Corrected
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Contributions Corrected Outside VFCP
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Contributions Pending Correction in VFCP
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Total Fully Corrected Under VFCP and PTE 2002-51
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2024
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(ΓΌ)
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$
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-
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$
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22,107
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$
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-
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$
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-
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2025
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$
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-
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$
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4,529
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$
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-
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$
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-
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EXHIBIT NO.
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DESCRIPTION
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EX-23.1
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Consent of Independent Registered Public Accounting Firm
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Penske Automotive Group Employee Stock Ownership 401(k) Plan
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By:
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/s/ Anthony Pordon
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Anthony Pordon
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Date: June 17, 2026
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Chair, Employee Stock Ownership 401(k) Plan Committee
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