Derichebourg // 2020-2021 Universal Registration Document

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

Other non-current liabilities 4.16

09-30-21

09-30-20

In millions of euros

Debts on acquisitions of tangible assets

0.5 1.6 4.2 6.3

0.1 1.6 1.5 3.2

Debt on securities acquisitions

Deferred income

Other non-current liabilities

Segment reporting 4.17 The operating segments used correspond to the two main activities of the Group: Environmental Services, which is mainly an industrial activity for recycling metal waste; Multiservices, which is mainly labor-intensive. Each of these segments provides goods and services and represents a group of cash generating units monitored each month by General Management. The issuer’s main operational decision-maker has a contact person in charge of the entire Multiservices segment, who reports to him/her. There are a variety of different Multiservices businesses in a segment divided into separate legal entities, which makes it possible to provide aggregates by solution. However, the Multiservices business director also has a reporting line to the main operational decision-maker, which provides synergies between these different businesses. Indeed, the

various business lines listed in the business report have similar economic characteristics, and in particular a comparable long-term profitability profile (business lines requiring very little tangible and competitive investment): “B to B” for corporate customers, public players, keen to outsource sections of their businesses. Moreover: in each of the service solutions, the labor time provided is the decisive criterion for billing; there is a shared regulatory environment, namely labor law, with Derichebourg Multiservices employing 37,000 people; the customer type is comparable: almost no private individuals, mainly private companies and public authorities, in the context of contractual relationships often concluded after calls for tender, restricted for private law contracts, with a wider audience for public contracts. The scope of segment reporting is unchanged from the previous year.

By business segment 4.17.1 Revenue 4.17.1.1

2021

2020

Change in%

In millions of euros

Environmental Services

2,744.4

1,627.4

68.6%

Business Services

871.5

836.2

4.2% 0.7%

Holding companies

0.4

0.4

Total

3,616.3

2,464.1

46.8%

Revenue by service category 4.17.1.2

2021

2020

Change in%

In million metric tons

Ferrous scrap metals Non-ferrous metals

3,964.1

3,159.2

25.5% 13.4% 23.7%

626.6

552.3

Environmental Services – Total volumes

4,590.7

3,711.5

2021

2020

Change in%

In millions of euros

Ferrous scrap metals Non-ferrous metals

1,339.3 1,122.8

681.9 692.7 252.8

96.4% 62.1% 11.7% 68.6%

Services

282.3

Environmental Services – Total revenue

2,744.4

1,627.4

DERICHEBOURG 2020/2021 Universal Registration Document 170