Compagnie des Alpes // 2021 Universal Registration Document

5 FINANCIAL INFORMATION

Parent company financial statements

SUBSIDIARIES AND SHAREHOLDINGS (IN THOUSANDS OF EUROS)

Share of the share capital held at 30 September 2021 (direct and indirect)

Date for the last fiscal year ended

Financial information Subsidiaries and shareholdings

Legal structure

Subsidiaries (at least 50% of the share capital held by the Company) BY GREVIN (b) – GENEVA – SWITZERLAND

SA 30/09/2021 SAS 30/09/2021 SA 30/09/2021 SNC 30/09/2021 SAS 30/09/2021 SA 30/09/2021 SAS 30/09/2021 BV 30/09/2021 BE 30/09/2021 SA 30/09/2021 SAS 30/09/2021 SAS 30/09/2021 SAS 30/09/2021 SA 30/09/2021 Ltd 30/09/2021 SAS 30/09/2021 SAS 30/09/2021 Inc 30/09/2021 SAS 30/09/2021 SAS 30/09/2021 SARL 30/09/2021

100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%

CDA-DS – SIREN no. 477 855 787 – 92100 BOULOGNE BILLANCOURT

GRÉVIN & CIE – SIREN no. 334 240 033 – 60128 PLAILLY

CDA FINANCEMENT – SIREN no. 482 940 616 – 92100 BOULOGNE BILLANCOURT CDA PRODUCTIONS – SIREN no. 421 155 458 – 92100 BOULOGNE BILLANCOURT

MUSÉE GRÉVIN – SIREN no. 552 067 811 – 75009 PARIS

95.88%

FRANCE MINIATURE – SIREN no. 348 677 196 – 78990 ÉLANCOURT

HARDERWIJK HELLENDOORN HOLDING – NL 3840 – HARDERWIJK – THE NETHERLANDS

BELPARK – 8902 LEPER – BELGIUM

SOCIÉTÉ DU PARC DU FUTUROSCOPE – SIREN no. 444 030 902 – 86130 JAUNAY CLAN

79.81%

CDA BRANDS – SIREN no. 383 926 532 – 92100 BOULOGNE BILLANCOURT

AVENIR LAND – SIREN no. 311 285 068 – 38630 LES AVENIÈRES

CDA MANAGEMENT – SIREN no. 500 244 140 – 92100 BOULOGNE BILLANCOURT LOISIRS RE – L 8070 BERTRANGE – GD LUXEMBOURG CDA BEIJING BUSINESS CONSULTING – CHINA – BEIJING CDA DL – SIREN no. 534 737 432 – 92100 BOULOGNE BILLANCOURT

Ingélo – SIREN no. 534 870 803 – 73000 CHAMBÉRY MUSÉE GRÉVIN MONTRÉAL (b) – MONTREAL QC – CANADA TRAVELFACTORY – SIREN no. 534 737 432 – 92210 CLICHY SKI & SOLEIL – SIREN no. 509 089 322 – 92210 CLICHY FAMILYPARK GmbH – SANKT MARGARETHEN – AUSTRIA

94.90%

Shareholdings (10 to 50% of the share capital held by the Company) CMB – SIREN no. 605 520 584 (c) – 74400 CHAMONIX JARDIN d’ACCLIMATATION – SIREN no. 582 110 995 – 75016 PARIS 2CO IMMO – SIREN no. 809 948 870 – 05330 SAINT-CHAFFREY

SA 31/05/2021 SA 31/12/2020 SAS 31/12/2020

37.49% 20.00%

45% 15%

AZOR MANAGEMENT – MOSCOW – RUSSIA

LLC SCI

-

SCI RT LES CLARINES – SIREN no. 850 101 635 – 73000 CHAMBÉRY

N/A

27.27%

(a) Principal amount. (b) Conversion for €1: CHF 1.0877 – CAD1.5082. (c) Consolidated data of the CMB Group at 31 May 2021.

3.3 LIQUIDITY CONTRACT AND TREASURY STOCK Treasury stock and cash allocated to the liquidity contract are classified as “Non-current financial assets”. Pursuant to the share buyback programme authorised by the Combined Ordinary and Extraordinary Shareholders’ Meeting of 5 March 2020, CDA’s liquidity contract consisted of the following at 30 September 2021: l 22,067 shares representing a gross carrying amount of €310 thousand; l cash of €498 thousand (principal and accrued interest). Regarding the CDA stock price which stood at €14.86 at 30 September 2021, no impairment loss was recognised.

3.4 ACCOUNTS RECEIVABLE The “Accounts receivable” line item stood at €8,785 thousand. It comprised: l trade receivables €1,566 thousand; l tax consolidation current accounts €412 thousand; l tax and payroll receivables €6,807 thousand.

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Compagnie des Alpes I 2021 Universal registration document