Compagnie des Alpes // 2020 Universal Registration Document

5 FINANCIAL INFORMATION

Parent-company financial statements

The commitments received are as follows: l when acquiring Travelfactory (in January 2019), the sellers provided Compagnie des Alpes with representations and warranties indemnifying it (for €1.55 million) for post-transaction damages. These representations and warranties remain in force until the corresponding legal and regulatory terms expire; l as part of the Travelfactory purchase, the parties granted each other put and call options on the balance of Travelfactory shares for a total maximum amount of €3.8 million, over a period of 1 year.

Parc du Futuroscope in view of the upcoming expansion works for a total of €10.7 million, l the following guarantees have been given by Compagnie des Alpes SA: l a letter of intent was signed guaranteeing 25% of the amount of the works commitment relating to the installations and buildings of the current fleet, estimated at €100 million, i.e. a maximum lump sum equal to €25 million, l a letter of intent was signed guaranteeing two years of rents from the current portfolio amounting to €6.2 million, l lastly, a rental guarantee for one quarter was given for the second park, which is planned to be built, for an amount of €279 thousand.

Note 6

Events after the reporting date

On 12 October, Compagnie des Alpes signed a new shareholder agreement with Banque des Territoires - Caisse des Dépôts, the department of Vienne and SEM Patrimoniale de la Vienne, which commits the partners to a major investment plan of €300 million (including €200 million carried by Compagnie des Alpes) over the next ten years. This transforming project for Futuroscope concerns the

current site as well as a new adjacent business park, which Compagnie des Alpes will manage operationally under a new 30-year lease. The aim of this project is to strengthen the appeal of Futuroscope as an exceptional short-stay destination in France and in Europe. This agreement led Compagnie des Alpes to acquire an additional 10% stake in Parc du Futuroscope.

Note 7

Earnings and other key information over the past five reporting periods

TABLE OF INCOME FOR FIVE YEARS

Type of indications (amounts in euros)

30/09/2016 30/09/2017 30/09/2018 30/09/2019 30/09/2020

Share capital at reporting date a) Share capital b) Number of ordinary shares outstanding

185,362,679 185,703,368 186,090,974 186,424,689 186,829,064 24,317,726 24,362,421 24,413,271 24,457,051 24,510,101

c) Number of convertible bonds outstanding Operations and net income for the period a) Revenue

27,007,717 27,573,778 28,880,325 31,017,444 29,516,859

b) Net income before tax, profit-sharing, amortisation, depreciation and provisions

10,527,492 -5,547,818 5,720,490 32,165,937 39,326,960 7,284,000 6,391,332 12,888,109 5,433,218 7,741,941

c) Income tax

d) Net income after tax, profit-sharing, amortisation, depreciation and provisions

13,379,298 -2,319,064 16,961,031 14,591,888 -32,359,640

e) Distributed earnings

9,718,410 12,173,487 15,850,693 17,119,936

ND

Earnings per share a) Net income after tax, profit-sharing, but before amortisation, depreciation and provisions b) Net income after tax, profit-sharing, amortisation, depreciation and provisions

0.73

0.03

0.76

1.54

1.92

0.55 0.40

-0.10

0.69 0.65

0.60 0.70

-1.32

c) Dividend per share Personnel a) Average headcount

0.50

ND

109

122

118

129

130

b) Total payroll for the reporting period

13,871,806 13,451,976 14,869,362 12,500,745 12,350,201

c) Amounts paid in employee benefits over the reporting period

5,735,114 7,024,197

7,706,118 8,163,146 9,350,153

195

Compagnie des Alpes I 2020 Universal registration document