Derichebourg // 2020-2021 Universal Registration Document

5

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

4.4.2

Change during the fiscal year

Share of net profit

09-30-20

Dividends Change in scope

09-30-21

In millions of euros

Equity interests in associated companies

12.6

0.3

(0.4)

12.5

4.5

Other non-current assets

Gross value on 09-30-21

Net value on 09-30-21

Provisions

In millions of euros

Receivables on disposal of tangible assets

0.4 0.4 0.8

0.4

Other receivables

(0.4) (0.4)

Total

0.4

4.6

Inventories

4.6.1

By type

Gross value on 09-30-21

Gross value on 09-30-20

In millions of euros

Raw materials

5.4

5.5

Other consumables

13.4

13.4

Work-in-progress

2.4 6.4

0.8 7.0

Finished and semi-finished goods

Goods for resale

110.3 137.9

79.7

Total

106.5

4.6.2

Change during the fiscal year

Change in consolidation scope (1)

Foreign exchange differences

Net value at 09-30-20

Change in impairment (2)

Net value at 09-30-21

Variation

In millions of euros

Raw materials

5.6

(0.1)

5.4

Other consumables

12.7

(0.1)

12.6

Work-in-progress

0.7 7.0

1.6

2.3 6.4

Finished and semi-finished goods

(0.7) 30.0 30.8

Goods for resale

79.3

0.4 0.4

0.1 0.1

109.9 136.6

Total

105.3

(0.1)

See note 3 – Changes in consolidation scope. (1) Change in impairment of inventory. (2)

09-30-20

Provisions

Reversals

09-30-21

In millions of euros

Impairment of inventory

(1.2)

(0.3)

0.2

(1.3)

DERICHEBOURG 2020/2021 Universal Registration Document 156