2021 Universal Registration Document

5 2021 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

In 2020, they mainly included the acquisitions of Sodifrance and Fidor Solutions, and the exercise of the put option for SAB shares.

As a result of these effects, net financial debt at 31 December 2021 decreased to €327.1 million, compared with €425.6 million at 31 December 2020.

Reconciliation of WCR with the cash flow statement 13.2.

The impact of the components of the operating working capital requirement shown on the balance sheet on cash generation can be broken down as follows:

Change in WCR items without cash impact Foreign exchange Other

Of which: Items not included in WCR

Impact on cash flow statement

Of which: WCR items

Net change

31/12/2021 31/12/2020

(in millions of euros)

Other non-current financial assets Other loans and receivables p Other non-current financial assets p

40.5 37.6

36.7 36.4

3.8 1.2 2.5 3.8

2.5

1.2 1.2

0.3 0.3

-10.2 -10.2

-11.1 -11.1

-

2.9

0.3

2.5 2.5

-

-

-

-

Non-current assets

40.5

36.7

1.2

0.3

-10.2

-11.1

Trade receivables and related accounts

1,020.1

954.6 607.6 346.9 410.6

65.5 42.7 22.9 37.3

- - -

65.5 42.7 22.9 16.9 82.4

13.9

22.6 13.1

-29.0 -22.4

Trade receivables p Accrued income p

650.3 369.8 447.9

7.2 6.7 4.6

9.5

-6.7

Other current receivables

20.4 20.4

-5.5

-17.8 -46.8

Current assets

1,468.0 1,365.1 102.9

18.5

17.1

Non-current assets classified as held for sale

-

-

-

-

-

-

-

-

TOTAL ASSETS

1,508.4 1,401.8 106.6

23.0

83.6

18.8

6.9 -57.9

Retirement benefits and similar obligations – Liabilities Other long-term employee benefits

-11.6 -11.6 -15.8 -27.4 -328.9

-10.2 -10.2

-1.3 -1.3 88.3 86.9 -50.3

- -

-1.3 -1.3 84.6 83.3 -50.3

-0.4 -0.4 -4.2 -4.5 -3.8

-2.6 -2.6 88.2 85.6 -3.8

-1.6 -1.6 -0.6 -2.2 42.7

Other non-current liabilities Non-current liabilities

-104.1 -114.3 -278.6

3.7 3.7

Trade payables

-

Advances and payments on account received for orders Deferred income on client projects

-27.9

-22.3

-5.6

- -

-5.6

-0.1 -6.8

-1.5

4.1

-390.5 -935.2

-328.2

-62.4

-62.4

0.9

56.5 -4.9 98.4

Other current liabilities Current liabilities

-816.6 -118.6

0.4 -119.0 0.4 -237.2

-10.2 -113.7 -20.8 -118.1

-1,682.5 -1,445.7 -236.8

Liabilities related to non-current assets classified as held for sale

-

-

-

-

-

-

-

-

TOTAL LIABILITIES

-1,709.9 -1,560.0 -149.9 -201.5 -158.2 -43.2

4.1 -154.0 -25.3 -32.5

96.2 38.2

TOTAL WCR

27.1 -70.3

-6.5 -25.6

Other cash flows in the consolidated cash flow statement 13.3. Beyond the changes presented in the Change in net financial debt the medium-term loan, including the repayment of the pound table, the consolidated cash flow statement presented on sterling tranche of the syndicated loan, and the NEU CP page 173 was affected by movements related to financing programme (see Note 12.3). activities. Payments on borrowings mainly concerned payments on

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SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2021