CAPGEMINI_REGISTRATION_DOCUMENT_2017

4

FINANCIAL INFORMATION

4.4 2017 financial statements

Income Statement for the years ended December{31, 2016 and{2017 4.4.2

2016

2017

in thousands of euros

Royalties

264,234

299,627

Reversals of depreciation, amortization and provisions, expense transfers

2,447

-

Other income

37,275

93,189

Total operating income

303,956 59,404 10,401 24,991 38,044 141,593 162,363 8,754

392,816

Other purchases and external charges

37,075

Taxes, duties and other levies Depreciation and amortization

4,606 4,604

Charges to provisions

-

Other expenses

91,769

Total operating expenses

138,055 254,761

Operating profit

Investment income{ (1)

68,926

83,370

Income from other marketable securities and amounts receivable on non-current assets{ (1)

55,278 70,597 759,312 242,603

29,924 12,439

Other interest income{ (1) Reversals of provisions Foreign exchange gains

2,404,151

323,463

Net proceeds on disposals of marketable securities

402

568

Total financial income

1,197,117

2,853,915

Depreciation, amortization and provisions relating to financial items

3,490

63,048 72,117 246,035

124,184 202,461

Interest and similar expenses{ (2)

Foreign exchange losses

Expenses on disposals of marketable securities

388

Total financial expenses

330,135 866,982

381,588

Net finance income (expense)

2,472,327 2,727,087

Recurring profit before tax

1,029,346

Non-recurring income from operations

0

2,224 2,544

Non-recurring income from capital transactions

2,761

Total non-recurring income

2,761

4,767

Non-recurring expenses on operations

69,937

111

Non-recurring expenses on capital transactions

3,539

-

Total non-recurring expenses

73,476

111

Net non-recurring income (expense)

(70,715)

4,656

Income tax expense

(8,434)

(13,021)

PROFIT FOR THE YEAR

950,196

2,718,722

(1) of which income concerning related companies

125,627

116,273

(2) of which interest concerning related companies

17,225

7,591

252

REGISTRATION DOCUMENT 2017 — CAPGEMINI