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

3.2

Companies excluded from the consolidation scope

Environmental Services division Universal transfer of assets from Purfer Transport and Purmet p Transportto Purfer on October 1,2019 Holding Companies Universal transfer of DerichebourgLogistiqueet Maintenanceassets p to DerichebourgMultiservicesHoldingon April 2, 2020

Business Services Disposal of DerichebourgService IngénierieNucléaire on October 1, p 2019. The financial consequencesof this sale were recognizedin the fiscal year endedSeptember30, 2019 Sale of DerichebourgAviation& EnergyResourceson July 9, 2020 p Sale of DerichebourgTesis Yonetimi (Turkey)on July 30,2020 p Liquidationof SAMDerichebourgMC on March 31,2020 p

3.4 Environmental Services division

Change in percentage of control

Environmental Services division Disposalof AEP MultiserviziSpa on December 28,2019 p

The Group's investment in Reyfra reaches 100% through the p acquisition of Derichebourg España (formerly Lyrsa Group) on December20, 2019 Business Services Acquisitionof 50% from LSL, increasing the Group's investment to p 100%. 3.5 Environmental Services division Sale to SAUR on August 6,2020 of 51%of DerichebourgAqua and p 51% of Derichebourg Aqua Océan Indien via this transaction, respectively renamed SAUR Derichebourg Aqua and SAUR DerichebourgAqua Océan Indien. As a result of the loss of exclusive control, an overall gain/losson disposalwas recognized.The residual investment in these subsidiarieshas been accountedfor at fair value using the equitymethod. Change in consolidation method

Holding Companies None.

Internal restructuring 3.3 Business Services Universaltransferof assetsof AquitaineNettoyage,ASP, ASP 85, DML p and NetServices toDerichebourgPropreté on October 1, 2019 Merger of Selmar SA and DerichebourgMultiservicios España into p SILNETon January 1,2020 Universal transfer of assets from the Proverre company to the p DerichebourgPropretécompanyon April 2, 2020

DERICHEBOURG p 2019/2020 Universal Registration Document 151