Compagnie des Alpes // 2021 Universal Registration Document

5 FINANCIAL INFORMATION

Consolidated financial statements

Note 7

Information on the statement of cash flows

7.1 ACQUISITIONS OF PROPERTY, PLANT AND EQUIPMENT AND INTANGIBLE ASSETS

30/09/2021

Notes

30/09/2020

(in thousands of euros)

Acquisition of intangible assets

6.2 6.3

-14,368 -131,917 -146,285

-10,506 -153,039 -163,545

Acquisitions of property, plant and equipment (net of subsidies)

ACQUISITIONS OF PROPERTY, PLANT AND EQUIPMENT AND INTANGIBLE ASSETS

Changes in debt on non-current assets

732

-14,378

ACQUISITIONS OF PROPERTY, PLANT AND EQUIPMENT AND INTANGIBLE ASSETS IN THE STATEMENT OF CASH FLOWS

-145,553

-177,923

Sale price of intangible assets

-

-

Sale price of property, plant and equipment

2,383

1,863

Sale price of assets held for sale

51,062

-

Change in receivables on asset disposals

-169

953

DISPOSALS OF ASSETS IN THE STATEMENT OF CASH FLOWS

53,276

2,816

The breakdown of capital expenditure over the fiscal year is discussed in Notes 6.2 and 6.3.

7.2

CHANGE IN FINANCIAL DEBT

Non-cash change

Currency effect

30/09/2021

30/09/2020 Cash flows 531,346 243,919 105,518 -44,499

Acquisitions Decreases

Other Fair value -1,058 607

(in thousands of euros)

Long-term loans

774,814

Short-term borrowings

-1

10,107

71,125

Employee profit-sharing and miscellaneous Assets hedging long-term borrowings BORROWINGS (EXCLUDING BANK CREDIT BALANCES AND LEASE LIABILITIES)

3,879

-147

825 -1,038

3,519

889

-803

86

641,632 199,273 22,532 -20,923

-

824 8,011 -196

849,544

Bank credit balances and similar

-22

477

2,065

Lease liabilities

177,047

-9,746

1,155

-7,902

174 1,490

162,218

BORROWINGS IN THE STATEMENT OF FINANCIAL POSITION

841,212 168,604

1,133

-7,902

998 9,978 -196 1,013,826

The “Decreases” column includes the early termination of the Futuroscope long-term lease as well as the termination of the contract with Musée Grévin Montréal following its closure.

7.3

NET CASH POSITION

30/09/2021

30/09/2020

(in thousands of euros)

CASH ASSETS IN THE BALANCE SHEET

349,953

16,470 -22,532 -6,062

Bank credit balances and similar

-2,065

NET CASH POSITION IN THE STATEMENT OF CASH FLOWS

347,888

185

Compagnie des Alpes I 2021 Universal registration document