EXEL industries - 2019 Universal Registration Document

Consolidated fi nancial statements 4

Notes to the consolidated fi nancial statements

Comparative periods restated for the impact of IFRS c 15

IFRS c 15 impact

09/30/2018 Fiscal year

09/30/2019 Published

09/30/2019 Restated

Notes

(in € thousands)

Revenue

776,687

3,346

780,033

839,068

17

Change in inventory

(5,208)

(5,208)

30,547

Other operating income

190

190

448

Total Operating income

771,669

3,346

775,015

870,063

Raw materials and consumables

(397,636)

(3,390)

(401,026)

(480,397)

Changes in inventories of raw materials and consumables

3,573

3,573

8,694

Other purchases and external charges

(118,622)

(118,622)

(120,271)

Taxes and duties other than on income

(7,668)

(7,668)

(7,872)

Payroll

(195,594)

(195,594)

(199,117)

18

Net allowances for depreciation and amortization

(15,311)

(15,311)

(15,079)

Net allowances for provisions & impairment of assets

(4,374)

(4,374)

11,246

19

Other operating expenses

(3,262)

(3,262)

(5,518)

Total recurring operating expenses

(738,893)

(3,390)

(742,283)

(808,315)

CURRENT OPERATING INCOME (EBIT)

32,776

(44)

32,732

61,748

Non-recurring income

3,277

3,277

896

Non-recurring expenses

(25,344)

(25,344)

(751)

Net non-recurring income

(22,067)

(22,067)

145

20

OPERATING PROFIT

10,710

(44)

10,666

61,893

Financial income

12,803

12,803

11,039

Financial expense

(13,947)

(13,947)

(17,772)

Net fi nancial income

(1,144)

(1,144)

(6,732)

21

PROFIT BEFORE TAX

9,565

(44)

9,521

55,161

Corporate income tax

(5,725)

23

(5,702)

(16,349)

22

Share in earnings of equity-method associates

258

258

410

6

NET INCOME FOR THE FISCAL YEAR

4,098

(21)

4,077

39,222

EXEL Industries Group I 2019 Universal Registration Document

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