Compagnies des Alpes // 2019 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 €10.1 million given to the City of Paris for Jardin d’Acclimatation, one for €9.1 million relating to the operating fee due until 2041 and one for €1 thousand relating to the implementation of the contractual investment programme until 2024.

The commitments received are as follows: l when acquiring Travelfactory (in January 2019), the sellers provided Compagnie des Alpes with representations and warranties indemnifying it (for €1.55 million) for post-transaction damages. These representations and warranties remain in force until the corresponding legal and regulatory terms expire; l As part of the Travelfactory purchase, the parties granted each other put and call options on the balance of Travelfactory shares for a total maximum amount of €5.3 million, over a period of 4 years.

Note 6

Events after the reporting date

None.

Note 7

Earnings and other key information over the past five reporting periods

TABLE OF INCOME FOR FIVE YEARS

Description (amounts in euros)

30/09/2015 30/09/2016 30/09/2017 30/09/2018 30/09/2019

Share capital at reporting date a) Share capital b) Number of ordinary shares outstanding

185,030,527 185,362,679 185,703,368 186,090,974 186,424,689 24,274,151 24,317,726 24,362,421 24,413,271 24,457,051

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

29,565,808 27,007,717 27,573,778 28,880,325 31,017,444

b) Net income before tax, pro fi t-sharing, amortisation, depreciation and provisions

-11,040,791 10,527,492 -5,547,818 5,720,490 32,165,937 7,444,803 7,284,000 6,391,332 12,888,109 5,433,218

c) Income tax

d) Net income after tax, pro fi t-sharing, amortisation, depreciation and provisions

12,763,210 13,379,298 -2,319,064 16,961,031 14,591,888

e) Distributed earnings

9,697,908 9,718,410 12,173,487 15,850,693

NA

Earnings per share a) Net income after tax, pro fi t-sharing, but before amortisation, depreciation and provisions b) Net income after tax, pro fi t-sharing, amortisation, depreciation and provisions

-0.15

0.73

0.03

0.76

1.54

0.53 0.40

0.55 0.40

-0.10

0.69 0.65

0.60

c) Dividend per share Personnel a) Average headcount

0.50

NA

125

109

122

118

129

b) Total payroll for the reporting period

14,300,916 13,871,806 13,451,976 14,869,362 12,500,745

c) Amounts paid in employee bene fi ts over the reporting period

7,124,136 5,735,114 7,024,197

7,706,118 8,163,146

176

Compagnie des Alpes I 2019 Universal registration document