Derichebourg // 2020-2021 Universal Registration Document

5

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

Statement of changes in working capital requirement 4.31.2

Change in WCR related to operations

Acquisitions of tangible and intangible assets

Disposal of tangible and intangible assets

Translation differences

Change in scope

Other variation 09-30-21

Note 09-30-20

In millions of euros

Inventories

4.6.2 105.3 4.7 309.9 4.15 246.0

30.7 81.1

0.1 0.7 0.2 0.2 0.2 0.6

0.4 4.9 2.5 0.6 3.1 0.3

136.6 396.6 362.9

Trade receivables

Trade payables

114.2

Other current assets

4.7

68.3

8.5 2.6 3.5

0.9

78.5

Other current liabilities

4.15 279.7

2.8

288.4

Current WCR

(42.1)

(2.8)

0.9 (39.6)

Other non-current assets

4.5

0.4

0.4 6.3

Other non-current liabilities

4.16

3.2

2.7

0.4

0.1

Non-current WCR WCR excluding tax

(3.2)

(2.7)

(0.4) (3.3)

0.4 0.4

(0.1)

(5.9)

(45.3)

0.8

0.5

0.3

0.9 (45.6)

Acquisition of tangible and intangible assets 4.31.3

Note

09-30-21

In millions of euros

Acquisitions of intangible assets Acquisitions of tangible assets

4.1

(0.6)

4.2.1

(71.0)

Change in debts on acquisitions of fixed assets Acquisition of tangible and intangible assets

4.31.2

3.3

(68.4)

Proceeds and repayment of borrowings 4.31.4

Accrued financial interests not yet

Proceeds from

Repay- ment of borro- wings

Note 4.11.1.1 09-30-21

borro- wings

Amortized

due Factoring

cost Cash Non cash

In millions of euros

Bonds (1)

294.0

294.0

Non-current loans from financial institutions

9.5 8.2

8.7 1.0

0.8

Current loans from financial institutions

7.2

Finance lease liabilities (2) Operating lease liabilities (2)

57.1 28.6

57.1 28.6

Factoring debt

5.5 0.1 0.5 0.7

5.5

Miscellaneous non-current financial debt

0.1 0.5

Miscellaneous current financial debt

Bank overdrafts

0.7

Increase in financial debt

404.2

304.4

7.2

5.5

0.8 0.7

85.7

Non-current loans from financial institutions

(1.4)

(1.4)

Current loans from financial institutions

(62.3) (37.1) (23.2)

(57.5) (37.1) (23.2)

(4.8)

Finance lease liabilities

Operating lease liabilities

Miscellaneous non-current financial debt

(0.3) (0.6)

(0.3) (0.6)

Miscellaneous current financial debt

Decrease in financial debt (4.8) Issuance of a bond of €300 million net of its set-up costs of €6 million (see Note 4.11.1.8 “Green bond issue”). (1) Increases in lease liabilities are not included in loan issues, just as increases in rights of use are not included in investment transactions. (2) (124.9) (120.1)

DERICHEBOURG 2020/2021 Universal Registration Document 180