Derichebourg // 2020-2021 Universal Registration Document

5

Financial and accounting information Consolidated financial statements at September 30, 2021 Changes in consolidation scope

Changes in consolidation scope 3.

3.1

New companies included in the consolidation scope

The contribution to the Group’s results at September 30, 2021 is as follows:

Environmental Services division Wolfgang Eisenmann GmbH On June 1, 2021, the Group acquired the company Wolfgang Eisenmann GmbH for €1 million. The amount of goodwill recognized in the accounts amounts to €0.7 million. Fair value of net assets acquired breaks down as follows:

Pro forma 12 months

6 months

In millions of euros

Revenue

6.2 1.1 1.1 0.8

12.3

Recurring Ebitda

2.2 2.2 1.6

Operating profit (loss) Net profit (loss)

In millions of euros Non-current assets

Holding Companies None.

0.0 1.1 1.1 0.0 0.8 0.8

Current assets Total assets

3.2

Companies excluded from the consolidation scope

Non-current liabilities Current liabilities Total liabilities

Environmental Services division Liquidation of Caetano Lyrsa SA on September 30, 2021

Wolfgang Eisenmann’s contribution to the Group’s results at September 30, 2021 is as follows:

Pro forma 12 months

3.3 Business Services

Internal restructuring

4 months

In millions of euros

Revenue

3.1

9.3

Universal transfer of assets of Derichebourg Énergie Atlantique (formerly Vibey Énergies) to Derichebourg Énergie on July 1, 2021.

Recurring Ebitda

(0.1) (0.2) (0.2)

(0.3) (0.6) (0.6)

Operating profit (loss) Net profit (loss)

Environmental Services division Universal transfer of assets of the companies SCI de la Gare de Chandieu, SCI Inotera, SCI Purfollioules, SCI Routaboule and SCI Roux to Derichebourg Immobilier on October 1, 2020. Universal transfer of assets from Polycorot to Poly-Environnement on October 1, 2020. Merger of Derichebourg Canada Multiservices with Derichebourg Canada Inc. on December 4, 2020. Merger with retroactive effect on June 1, 2021 of the company Wolfgang Eisenmann GmbH with the company Dericheborug Umwelt GmbH. Universal transfer of assets from SCI de Saint-Jean, SCI des Châtelets, SCI de la Madeleine, Servaltec SNC, SCI des Varennes, SCI Elisa and SCI Garalter to Derichebourg Immobilier on July 1, 2021. Holding Companies Universal transfer of assets from Polyance to Derichebourg Multiservices Holding on October 1, 2020; Universal transfer of assets from Derichebourg Automobiles Services to Derichebourg Multiservices Holding on February 2, 2021.

Entry into the consolidation scope of Dechetinvest, acquired in January 2020. Entry into the consolidation scope of Polyvalor, whose activity began in the 2020-2021 fiscal year. Business Services Promain On April 6, 2021, the Group acquired RMCI, wholly-owning Promain, for €9.2 million. The amount of goodwill recognized in the accounts amounts to €4.5 million. Fair value of net assets acquired breaks down as follows:

In millions of euros Non-current assets

0.3 9.7

Current assets Total assets

10.0

Non-current liabilities Current liabilities Total liabilities

0.4 4.9 5.3

DERICHEBOURG 2020/2021 Universal Registration Document 151