Compagnie des Alpes // 2021 Universal Registration Document

5 FINANCIAL INFORMATION

Consolidated financial statements

Note 3

Organisational structure of the Compagnie des Alpes Group

COMPAGNIE DES ALPES

99 %

100 %

CDA FINANCEMENT

100 %

CDA- EVOLUTION 2

CDA SKI AREAS

100 %

CDA PRODUCTIONS

1 %

HH HOLDING

100 %

100 %

60 %

CDA MANAGEMENT

À LA MONTAGNE

100 %

CDA BRANDS

98.05 %

100 %

SAP

WALIBI WORLD

100 %

60 %

100 %

97.41%

INGELO

CDA DL

BELLEVARDE

ADS

100 %

WALIBI HOLLAND

20 %

SERMA

100 %

100 %

60 %

94.9%

LOISIRS RE

5.1 %

SNC BATIMENT SERVICE

EDG AVORIAZ

FAMILYPARK

100 %

WALIBI HOLIDAY PARK

20 %

DSV

100 %

100 %

60 %

77.78 %

CDA Beijing

FRANCE MINIATURE

GRAVITY

STGM

20 %

100 %

DSR

BELPARK

SAS TRAVEL FACTORY

100 %

81.62 %

LA CLUSAZ OUTDOOR

60 %

AVENIR LAND

100 %

SEVABEL

37.49 %

PREMIER FINANCIAL SERVICES

CMB

100 %

100 %

65 %

SAS SIMPLY TO SKI

60 %

100 %

SCIVABEL

LE CHRISTIANIA

GRÉVIN & Cie

100 %

CMB RESTAURATION

100 %

100 %

IMMOFLOR

TFI

SCV DOMAINE SKIABLE

60 %

95.88 %

MUSÉE GRÉVIN

100 %

MBOA

72.5 %

LHSG

100 %

SNOWTIME

RÉSEAU AVENTURE

79.81 %

60 %

FUTUROSCOPE

100 %

STVI

SRMM (Megève)

54.83%

100 %

100 %

60 %

SA FUTUROSCOPE DESTINATIONS FUTUROSCOPE MAINT & DVLPT

SAS DJAY

TOVIÈRE

100 %

VALBUS

Compagnie Tramway Mont Blanc Compagnie de la Mer de Glace Société du Téléphérique de Funiflaine

80 %

100 %

60 %

VAL THORENS OUTDOOR

SKILINE SPRL

100 %

MÉRIBEL ALPINA

100 %

60 %

80.95 %

GMDS

25 %

100 %

BY GRÉVIN

99.97%

SAG

100 %

GRÉVIN MONTRÉAL

GRAND MASSIF 4 SAISONS

100 %

98.25 %

DEUXALPES LOISIRS

Ski areas Leisure parks Holdings and Supports

100 %

SC2A

100 %

PIERRE & NEIGE

Compagnie des Alpes holds 97.89% of double voting rights for Musée Grévin. The percentages indicated above correspond to the percentage of capital held.

Note 4

Scope of consolidation

4.1

CHANGES IN SCOPE DURING THE FINANCIAL YEAR

Grand Massif 4 Saisons and Funiflaine also entered the scope of consolidation during the 2021 financial year. Furthermore, following the purchase and contribution of shares of the Vienne Department and the Caisse des Dépôts et Consignations respectively, the percentage of ownership of Parc du Futuroscope rose from 45.5% to 79.81%.

At the end of July 2021, the Group acquired the Evolution 2 brand and a majority stake of 60% of the share capital of ten companies under the Evolution 2 license, the list of which is provided below in section 4.2. In addition, SNC Bâtiment de Service was the subject of a universal transfer of assets within ADS during the financial year.

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Compagnie des Alpes I 2021 Universal registration document