Compagnie des Alpes // 2021 Universal Registration Document

5 FINANCIAL INFORMATION

Consolidated financial statements

STATEMENT OF CASH FLOWS

30/09/2021

Notes

30/09/2020

(in thousands of euros)

Net income (Group share)

-121,670

-104,345

Interest of non-controlling interests COMPREHENSIVE NET INCOME

-1,791

-6,069

-123,461

-110,414

Amortisation, depreciation and provision increases and reversals

204,725

215,924 -6,026

Gains or losses on disposal

2699

Share of net income of associate companies Dividends received from associate companies

-9,059 3,369 2,245

-727

3,476 5,530

Impact of fair value and effective rate

Other

985

807

OPERATING CASH FLOW

81,503 16,594 -20,270 77,827 -9,655 6,361 3,191 77,724 -145,553

108,571

Net cost of debt

9,934

Tax expense (including deferred taxes)

-12,832 105,672

OPERATING CASH FLOW BEFORE COST OF NET FINANCIAL DEBT AND TAXES

Change in accounts receivable and payable Other elements of cash timing differences

-413

4,767

Tax paid

-9,319

CASH FLOWS FROM OPERATING ACTIVITIES

100,708 -177,923

Acquisitions of property, plant and equipment and intangible assets Disposal of property, plant and equipment and intangible assets

7.1 7.1

53,276

2,816

NET CAPITAL EXPENDITURE

-92,277

-175,107

Acquisition of non-current financial assets and other

-6,773

-1,961

Disposal of non-current financial assets Loans or repayments of financial advances

330

7,625

-19,953

-155

Change of scope

1,050

477

NET FINANCIAL INVESTMENTS

-25,346

5,986

CASH FLOWS FROM INVESTING ACTIVITIES

-117,622 226,761 226,761

-169,121

CDA capital increase

- -

CHANGES IN SHARE CAPITAL

DISBURSEMENTS ON PURCHASES OF SECURITIES OF CONTROLLED COMPANIES

-10,752

Dividends paid to parent-company shareholders Dividends paid to minority interests in subsidiaries

-

-17,100 -4,969

-10

Dividends to be paid NET DIVIDENDS PAID Repayment of borrowings

-1

-

-11

-22,069 -74,656 205,130 130,474

-105,856 305,129 199,273 -11,137

New borrowings

CHANGE IN FINANCIAL DEBT

7.2

GROSS INTEREST PAID

-8,628

CHANGE IN LEASE LIABILITIES

8

-9,746

-10,775 89,002

CASH FLOWS FROM FINANCING ACTIVITIES

394,386

IMPACT OF OTHER MOVEMENTS

-538

-296

CHANGE IN CASH POSITION OVER THE REPORTING PERIOD NET CASH POSITION AT BEGINNING OF REPORTING PERIOD

353,950

20,294 -26,356

-6,062

NET CASH POSITION AT REPORTING DATE

7.3

347,888

-6,062

152

Compagnie des Alpes I 2021 Universal registration document