Cap Gemini - Registration Document 2016

4

INFORMATION

4.4 2016 Financial statements

Income Statement for the years ended December 31, 2015 and 2016 4.4.2

2015

2016

(in thousands of euros)

Royalties

258,400 11,555 41,724 311,679

264,234

Reversals of depreciation, amortization and provisions, expense transfers

2,447

Other income

37,275

Total operating income

303,956 59,404 10,401 24,991 38,044 141,593 162,363 68,926 55,278 70,597 759,312 242,603 8,754

Other purchases and external charges

72,344

Taxes, duties and other levies Depreciation and amortization

9,566 4,216 8,330

Charges to provisions

Other expenses

42,120

Total operating expenses

136,575 175,103 54,965 38,590 15,131

Operating profit

Investment income (1)

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

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

1,472,213

272,180

Net proceeds on disposals of marketable securities

1,065

402

Total financial income

1,854,144

1,197,117

Depreciation, amortization and provisions relating to financial items

496,659

3,490

Interest and similar expenses (2) Foreign exchange losses Total financial expenses Net finance income (expense) Recurring profit before tax

78,320

124,184 202,461 330,135 866,982

242,378 817,357

1,036,787 1,211,890

1,029,346

Non-recurring income from capital transactions

3,405 3,405

2,761 2,761

Total non-recurring income

Non-recurring expenses on operations

26,723

69,937

Non-recurring expenses on capital transactions

773

3,539

Exceptional depreciation, amortization and provisions

1,320

-

Total non-recurring expenses

28,816

73,476

Net non-recurring income (expense)

(25,411) (29,532)

(70,715)

Income tax expense

(8,434)

PROFIT FOR THE YEAR

1,156,947

950,196 125,627

(1) of which income concerning related companies (2) of which interest concerning related companies

95,496

9,109

17,225

236

Registration Document 2016 — Capgemini