Derichebourg // 2020-2021 Universal Registration Document

5

Financial and accounting information Consolidated financial statements at September 30, 2021

Derichebourg Group consolidated statement of cash flows at September 30, 2021 5.3.3

Notes

2021

2020

In millions of euros

Total consolidated net profit (loss)

175.5

22.4

Consolidated net profit (loss) from held for sale or discontinued operations

0.0

0.0

Consolidated net profit (loss) from continuing operations Elimination of profit (loss) from associates and joint ventures

175.5

22.4 (0.4)

(0.3)

Non-cash income and expenses: Provisions and depreciation

4.31.1

125.9

132.9

Fair value gains (losses)

(0.1)

(0.3) (9.8) (0.0) (0.1)

Elimination of gains (loss) on asset disposals Elimination of profit (loss) from dividends

1.1

(0.0)

Other non-cash income and expenses

0.9

Operating cash flow after financing costs and income tax

303.1

144.7

Net interest expense

16.7 71.9

12.3 19.5

Income tax

4.23

Operating cash flow before financing costs and income tax Changes in working capital requirement related to operations

391.7

176.6

4.31.2

(0.8)

27.3

Income tax paid

(65.8)

(27.5)

Cash flows from operations generated by discontinued activities

0.0

0.0

Net cash flow from operating activities

325.0

176.4 (161.8)

Impact of changes in scope

(6.5)

Acquisition of tangible and intangible assets

4.31.3

(68.4)

(70.1)

Acquisition of financial assets

(0.2) (5.6)

(0.1)

Change in loans and advances granted Disposal of tangible and intangible assets

3.0 8.3 0.0 0.4 0.0

4.19

4.5 0.1 0.4 0.0

Disposal of financial assets

Dividends received

4.22

Cash flow related to investment activities for discontinued operations

Net cash flow from investment activities

(75.8)

(220.3)

Capital increase

0.0

(0.1)

Proceeds from borrowings Repayment of borrowings Net financial interests paid

4.31.4 4.31.4

304.4

270.7

(120.0)

(120.8)

(13.5)

(11.2) (17.5)

Dividends paid to Group shareholders

0.0

Dividends paid to non-controlling interests

(0.3)

(0.8)

Treasury shares

0.0 5.5 0.0

0.0 1.3 0.0

Factoring

4.11.1.1

Cash flow related to finance activities for discontinued operations

Net cash flow from finance activities Impact of foreign exchange rate fluctuations Change in cash and cash equivalents Cash and cash equivalents at beginning of the period

176.0

121.6 (2.1) 75.6 277.8 353.5

(0.4)

424.9 353.5 778.3

4.8 4.8

Cash and cash equivalents at close of the period

Net cash and cash equivalents reclassified following the application of IFRS 5

0.0

0.0

Change in cash and cash equivalents

424.9

75.6

DERICHEBOURG 2020/2021 Universal Registration Document 140