DERICHEBOURG - Universal registration document 2019-2020

4

Financial statements Consolidated financial statements for the year ended September 30, 2020, in compliance with IFRS

Derichebourg Group consolidated statement of cash flowSseapttember 30, 2020 4.1.3

Notes

2020

2019

In millions of euros

Total consolidated net profit (loss)

22.4

58.9

Consolidated net profit (loss) from held for sale or discontinued operations

0.0

0.0

Consolidated net profit (loss) from continuing operations Adjustments for: Elimination of profit (loss) from associates and joint ventures

22.4

58.9

(0.4)

(2.4) 86.2

Provisions and depreciation

132.9

Fair value gains (losses)

(0.3) (8.3) (0.0) (0.1)

1.5 0.6

Elimination of gains (loss) on asset disposals Elimination of profit (loss) from dividends

(0.0) (0.1)

Other non-cash income and expenses

Operating cash flow after financing costs and income tax

144.7

144.6

Net interest expense

12.3 19.5

9.8

Income tax

30.5

Operating cash flow before financing costs and income tax Changes in working capital requirement related to operations

176.6

184.9

27.3

0.9

Income tax paid

(27.5)

(20.7)

Cash flows from operations generated by discontinued activities

0.0

0.0

Net cash flow from operating activities

176.4 (161.8)

165.1

Impact of changes in scope

(4.6)

Acquisition of property, plant and equipment and intangible assets

(70.1)

(89.5)

Acquisition of financial assets

(0.1)

(0.4)

Change in loans and advances granted Disposal of tangible and intangible assets

3.0 8.3 0.0 0.4 0.0

0.2

16.9

Disposal of financial assets

0.0 1.1 0.0

Dividends received

Cash flow related to investment activities for discontinued operations

Net cash flow from investment activities

(220.3)

(76.4)

Capital increase

(0.1)

0.0

Proceeds from borrowings Repayment of borrowings Net financial interests paid

270.7

167.2 (54.9)

(120.8)

(11.2) (17.5)

(9.1)

Dividends paid to Group shareholders

(22.4)

Dividends paid to non-controlling interests

(0.8)

(0.7)

Own shares

0.0 1.3 0.0

(16.9)

Factoring

(6.1)

Cash flow related to finance activities for discontinued operations

0.0

Net cash flow from finance activities Impact of foreign exchange rate fluctuations Change in cash and cash equivalents Cash and cash equivalents at beginning of the period

121.6 (2.1) 75.6 277.8 353.5

57.1

1.6

147.4 131.6 277.8

4.8 4.8

Cash and cash equivalents at close of the period

Net cash and cash equivalents reclassified following the application of IFRS 5

0.0

1.2

Change in cash and cash equivalents

75.6

147.4

DERICHEBOURG p 2019/2020 Universal Registration Document 136