Derichebourg // 2020-2021 Universal Registration Document

5

Financial and accounting information Separate financial statements Explanatory notes to the financial statements

Non-recurring profit (loss) 3.10

Breakdown by type In thousands of euros

Amount

Income Exceptional income on management operations Exceptional income on capital transactions (1) Releases of provisions and expense transfers - Releases of provisions Expenses Exceptional expenses on management operations Exceptional expenses on capital transactions (2) Exceptional provisions for amortization and depreciation

3,000

2,590

600

Total

(190)

Sale of the Ouche Buron site. (1) Disposal of Servaltec investment. (2)

Breakdown of income tax 3.11

Profit (loss) before tax

Tax due Net profit (loss)

In thousands of euros

Operating profit (loss)

(4,178)

(1,326) (3,976)

(2,852) 11,029

Net financial profit (loss) Non-recurring profit (loss) Effect of tax consolidation

7,053

(190)

754

(944)

7,379 2,831

(7,379) (146)

Total

2,685

Increases, decreases in future tax payables 3.12

Type of temporary differences In thousands of euros Increases Regulated provisions Releases of provision for investments Accelerated depreciation Translation differences, assets

Base

Income tax amount

12

3 3

Total increases

Decreases Social security contribution Tax loss carry forwards (1)

274,834

78,080

Investment Translation differences, liabilities

2,874

817

Total decreases

78,897

Company deficit as if it were taxed separately. Tax consolidation losses: €0 million. (1)

The corporate income tax rate is as follows: 27.50% + social security contribution of 3.30%, i.e. 28.41%.

DERICHEBOURG 2020/2021 Universal Registration Document 200