Derichebourg // 2020-2021 Universal Registration Document

5

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

This statement is based on an expert report, which came to the opposite conclusion before the certificate mentioned below. The report’s conclusions are based on a certificate provided by a former CEO and shareholder of the company STRAP, who has been on poor terms with the Derichebourg Group since his dismissal in 2003. He subsequently became an employee of the owner of the real estate company in question. Revival, which represents the rights of STRAP, maintains that it has no hand in this pollution, that it has never used the plots on which this waste is buried, and that the type of waste buried does not correspond to the waste type generated by its business. It states that if its former CEO (also the son-in-law of the former owner of STRAP who owned the plots at the time of the pollution) buried waste on this land belonging to his parents-in-law,

that this is personal fault and is separate to his role as Chief Executive Officer. In addition, Revival has evidence that the current owner of the real estate company was informed of the state of pollution of the land before it acquired it and leased it to a competitor of Derichebourg. The owner previously and unsuccessfully took legal action against the Group, based on the same grievances as those made against Revival. Revival believes that these claims are completely unfounded, are the result of a falsification of facts and will take any action necessary to

safeguard its interests.

The plaintiff’s filing was dismissed on July 6, 2021. No provision has been made in the financial statements of September 30, 2021.

Related party transactions 4.28 Transactions with non-consolidated related parties 4.28.1 The Group is controlled by CFER, which holds 41.25% of the Company’s share capital. The ultimate parent company is DBG FINANCES, incorporated in Belgium.

09-30-21

09-30-20

In millions of euros

DBG FINANCES

0.0 0.0

0.0 0.0

Related party receivables

DBG FINANCES

0.0

SCI IDA I

0.4 1.5

TBD FINANCES

0.9 0.1 1.0

Mrs. IDA Derichebourg

Related party payables

1.9

TBD FINANCES

(3.0) (3.0) (1.3) (1.0) (2.3)

(2.1) (2.1)

Non-recurring expenses

DBG FINANCES

(1.3)

SCI IDA I

Operating expenses

(1.3)

DBG FINANCES

0.0 0.0

0.0 0.0

Revenue

Transactions between the Group and its partners in equity-accounted companies 4.28.2

09-30-21 (in millions of euros)

Trade receivables

Trade payables

Loans and financial debts

Cost of raw materials

External charges

Revenue

ALSAFER ENVIRONNEMENT

0.2

(0.7) (0.2) (0.6)

RECUPERACIONES COLOMER SL

0.1

EASO

0.1 0.1 0.2

VALERCO

(0.6) (0.6)

Total

0.1

0.2

(1.5)

DERICHEBOURG 2020/2021 Universal Registration Document 178