DERICHEBOURG - Universal registration document 2019-2020

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

Changes in consolidation scope 3.

3.1 Environmental Services division Derichebourg España (formerly LyrsaGroup) The Group completed its acquisition of Lyrsa, the Spanish leader in scrapmetal recycling,on December 20,2019. Through this acquisition, the two companiesColomer SL and Caetano Lyrsa are consolidated using the equity method. The amount of goodwill recognizedin the accountsamountsto €27.1 million. Fair value of net assets acquiredbreaks down as follows:

New companies included in the consolidation scope

Business Services Immedia Services The Group acquired the temporary employment agency Immedia Serviceson October 17,2019. The amount of goodwill recognized in the accounts amounts to €5.0 million. Fair value of net assets acquiredbreaks down as follows:

Immedia Services

DerichebourgEspaña

In millions of euros Non-current assets

In millions of euros Non-current assets

0.1 3.8 3.9 0.0 1.8 1.8

137.8 116.7 254.5

Current assets Total assets

Current assets Total assets

Non-current liabilities Current liabilities Total liabilities

Non-current liabilities Current liabilities Total liabilities

16.6 78.7 95.3

The contribution to the Group’s results at September 30, 2020 is as follows:

Derichebourg España's contribution to the Group's results at September 30,2020 is as follows:

In millions of euros Revenue Recurring Ebitda

Pro forma 12 months

10.0

9 months

In millions of euros

0.4 0.3 0.1

Revenue

265.9 14.5 15.0 12.5

358

Operating profit (loss) Net profit (loss)

Recurring Ebitda

20 20 17

Operating profit (loss) Net profit (loss)

Ausgael by Derichebourg, Derichebourg Aviation Service Inc. and p DerichebourgAeronauticsServicesUSA are now consolidated.

Holding Companies None. p

DERICHEBOURG p 2019/2020 Universal Registration Document 150