Compagnie des Alpes // 2021 Universal Registration Document

5 FINANCIAL INFORMATION

Parent company financial statements

Note 5

Off-balance sheet commitments

The commitments given include: l a liability guarantee granted to Looping Deutschland GmbH during the sale of Fort Fun in the amount of €1 million until 2026; l two liability guarantees amounting to a total of €9.6 million given to the City of Paris for Jardin d’Acclimatation; one for €8.66 million relating to the operating fee due until 2041 and one for €0.99 million relating to the implementation of the contractual investment programme until 2024; l a guarantee granted for the SCV PSC fee of €0.6 million; l a six-month rent guarantee granted to the lessor of Chaplin’s World (CHF0.750 million); l the following guarantees were given by Compagnie des Alpes SA concerning the current Futuroscope amusement park and the

second park which will be built following the agreements signed on 12 October 2020: 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 €0.279 million; l post-employment commitments are taken into account: l retirement bonuses of €4.2 million, l €8.3 million for Article 39. The commitments received during the acquisition of Travelfactory (in January 2019) expired in January 2021 (amounting to €1.55 million).

Note 6

Events after the reporting date

None.

Note 7

Earnings and other key information over the past five reporting periods

FIVE-YEAR INCOME STATEMENT

Type of indications (amounts in euros)

30/09/2021

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

185,703,368 186,090,974 186,424,689 186,829,064 25,182,041 24,362,421 24,413,271 24,457,051 24,510,101 50,364,082

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

27,573,778 28,880,325 31,017,444 29,516,859 31,290,760

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

-5,547,818 5,720,490 32,165,937 39,326,960 -16,064,557

c) Income tax

6,391,332 12,888,109 5,433,218 7,741,941

3,785,905

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

-2,319,064 16,961,031 14,591,888 -32,359,640 -79,217,118

e) Distributed earnings

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

0.03

0.76

1.54

1.92

-0.24

-0.10

0.69 0.65

0.60 0.70

-1.32

-1.57

c) Dividend per share Personnel a) Average headcount

0.50

-

ND

122

118

129

130

126

b) Total payroll for the reporting period

13,451,976 14,869,362 12,500,745 12,350,201 12,930,498

c) Amounts paid in employee benefits over the reporting period

7,024,197

7,706,118 8,163,146 9,350,153 5,966,078

207

Compagnie des Alpes I 2021 Universal registration document