2021 Universal Registration Document

FINANCIAL STATEMENTS

Consolidated financial statements

NOTE 28

CONSOLIDATED SUBSIDIARIES

All entities that are more than 50% owned are consolidated. The main operating companies at December 31, 2021, are as follows:

Place of incorporation (or registration) and operation

Percentage ownership interest (direct or indirect)

Name of subsidiary

Main Shareholders

Principal activity

Fully consolidated subsidiaries FRANCE BIC Assemblage SARL

Clichy

SOCIÉTÉ BIC SA

100.0%

Delivery of services

BIC Services SASU

Clichy

SOCIÉTÉ BIC SA

100.0%

Delivery of services

BIMA 83 SASU

Clichy/Cernay

SOCIÉTÉ BIC SA

100.0% Manufacturing of consumer products

Société du Briquet Jetable 75 SASU

Clichy/Redon

SOCIÉTÉ BIC SA

100.0% Manufacturing of consumer products

DAPE 74 Distribution SASU

Clichy

SOCIÉTÉ BIC SA

100.0% Distribution of consumer products

Électro-Centre SASU

Clichy

SOCIÉTÉ BIC SA

100.0% Manufacturing of consumer products

BIC Technologies SA

Clichy

SOCIÉTÉ BIC SA

99.9% Industrial equipments production

BIC Rasoirs SASU

Verberie

SOCIÉTÉ BIC SA

100.0% Manufacturing of consumer products

BIC Conté SASU

Samer

SOCIÉTÉ BIC SA

100.0% Manufacturing of consumer products

BIC Graphic France SASU

Clichy

SOCIÉTÉ BIC SA

100.0% Distribution of consumer products

BIC Écriture 2000 SASU

Clichy/Montévrain

SOCIÉTÉ BIC SA

100.0% Manufacturing of consumer products

BIC Éducation SASU

Clichy

SOCIÉTÉ BIC SA

100.0% Manufacturing and distribution of IT solutions

Société Immobilière Valiton Gesnouin SASU

Clichy

SOCIÉTÉ BIC SA

100.0%

Real estate

Société Immobilière BIC Clichy SASU

Clichy

SOCIÉTÉ BIC SA

100.0%

Real estate

BIC International Development SASU

Clichy

SOCIÉTÉ BIC SA

100.0%

Delivery of services

Sibjet Technologies SNC

Guidel

SOCIÉTÉ BIC SA

100.0% Manufacturing of consumer products

Djeep SASU

Clichy

SOCIÉTÉ BIC SA

100.0% Distribution of consumer products

EUROPE BIC Deutschland GmbH & Co. OHG

Germany BIC Erzeugnisse GmbH BIC Verwaltungs GmbH

100.0% Distribution of consumer products

BIC Erzeugnisse GmbH

Germany

SOCIÉTÉ BIC SA

100.0%

Holding company

BIC Verwaltungs GmbH

Germany

SOCIÉTÉ BIC SA

100.0%

Holding company

BIC GmbH

Germany

SOCIÉTÉ BIC SA

100.0%

Holding company

Mondial Office Verwaltungs-und Vertriebsgesellschaft mit beschränkter Haftung

Germany BIC Deutschland GmbH & Co.

100.0%

Holding company

BIC (Austria) Vertriebsgesellschaft GmbH

Austria

SOCIÉTÉ BIC SA

100.0% Distribution of consumer products

BIC Belgium SA

Belgium

SOCIÉTÉ BIC SA

100.0% Distribution of consumer products

BIC Iberia SAU

Spain

SOCIÉTÉ BIC SA

100.0% Manufacturing and distribution of consumer products 100.0% Manufacturing and distribution of consumer products

BIC Graphic Europe SA

Spain

BIC Iberia SAU Société BIC SA

Norwood Promotional Products Europe S.L.U

Spain BIC Graphic Europe SA

100.0%

Distribution of consumer products/Dormant Entity

BIC Violex SA

Greece

SOCIÉTÉ BIC SA

100.0% Manufacturing and distribution of consumer products

BIC (Ireland) Private Company Limited By Shares

Ireland

SOCIÉTÉ BIC SA

100.0% Distribution of consumer products

BIC Italia SPA

Italy

SOCIÉTÉ BIC SA

100.0% Distribution of consumer products

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• BIC GROUP - 2021 UNIVERSAL REGISTRATION DOCUMENT •