DERICHEBOURG - Universal registration document 2019-2020

4

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

Financial debt bymain currencies 4.11.1.3

09-30-20

Euro American dollar

Canadian dollar

In millions of euros

Loans from financial institutions Miscellaneous financial debt Debts linked to finance leases Non-current financial debt Loans from financial institutions Miscellaneous financial debt Debts linked to finance leases Operating lease liabilities

424.5

418.7

5.8 0.1

1.4

1.3

107.4

105.9

1.5

38.9

38.9

572.2

564.8

1.5 1.9

5.9 1.9

74.9

71.1

0.5

0.5

32.3 14.8

31.7 14.8

0.6

Operating lease liabilities

Bank overdrafts

8.5

7.9

0.6 3.1 4.6

Current financial debt Total financial debt

130.9 703.1

125.9 690.7

1.9 7.8

Characteristics ofmain credit lines 4.11.1.4

Nominal amount In millions of currency

Book value at 09-30-20 In millions of euros

Book value at 09-30-19 In millions of euros

Final maturity date

Denomination

Currency

Rate/Index

Syndicated loan (1) Revolving credit (1)

EUR EUR EUR CAD CAD USD EUR EUR EUR EUR EUR EUR EUR EUR EUR EUR EUR EUR EUR EUR EUR EUR EUR EUR EUR EUR EUR EUR

240.0 Euribor 6M 03/31/2025 100.0 Euribor 6M 03/31/2025

240.0

31.8

EIB loan

130.0

1.127% 08/02/2031 4.080% 07/06/2025 3.340% 04/01/2024 1.45% 08/25/2032 0.48% 06/30/2027 0.48% 06/30/2027 0.63% 08/25/2025 1.419% 12/30/2029 0.980% 02/20/2026 0.960% 05/31/2026 1.250% 12/01/2025 1.360% 04/30/2025 1.650% 06/05/2030 2.190% 10/30/2024 1.250% 06/01/2022 2.190% 10/30/2024 1.200% 10/30/2022 1.200% 10/30/2022 0.850% 09/30/2024 2.410% 09/08/2024 0.610% 06/22/2024 0.610% 06/22/2024 1.250% 10/30/2021

130.0

130.0

Canada Loan - 2018 - 1 Canada Loan - 2017 - 1 United States Loan - 2018 - 1

5.2 9.0

2.4 3.2 0.6 2.9 2.9 5.0 3.1 2.4 5.0 3.5 4.8 4.5 4.3 1.4 4.3 2.7 1.7 5.8 1.2 2.7 2.7 2.0 1.3

3.0 4.2 1.6

3.0 Libor USD 3M 06/01/2021

France Loan - 2020 - 1 France Loan - 2020 - 2 France Loan - 2020 - 3 France Loan - 2020 - 4 France Loan - 2019 - 1 France Loan - 2019 - 2 France Loan - 2019 - 3 France Loan - 2019 - 4 France Loan - 2019 - 5 France Loan - 2018 - 1 France Loan - 2018 - 2 France Loan - 2017 - 1 France Loan - 2017 - 2 France Loan - 2017 - 3 France Loan - 2017 - 4 France Loan - 2017 - 5 France Loan - 2017 - 6 France Loan - 2017 - 7 France Loan - 2016 - 1 France Loan - 2016 - 2 France Loan - 2016 - 3 France Loan - 2013 - 1

10.0

10.0

20.0 20.0 20.0 20.0 20.0

3.0 3.0 5.0 3.3 3.0 5.0 4.0 5.0 5.5 5.0 3.0 5.0 6.0 4.0 2.1 5.0 5.0 8.0

20.0 Euribor 3M 09/02/2024

16.0

3.3 2.8 5.0 3.8 5.0 5.0 4.8 1.7 4.8 3.3 2.1 7.2 1.5 3.1 3.1 2.9 1.5

10.0

4.0 Euribor 3M 05/05/2023

Other borrowings - Outstandings < 1.5m EUR

20.0

12.5 93.7 27.8

Non-recurring lease liabilities Recurring lease liabilities Miscellaneous financial debt

146.3

47.0

EUR EUR EUR EUR

1.8

1.6

Amortized cost of syndicated credit

(3.0) 17.3

(0.6) 16.0

Syndicated factoring (2)

300.0 158.2

12/31/2021

Confirmed and unconfirmed bilateral lines

8.5

7.0

Total financial debt 409.5 The Derichebourg Group has contracted a syndicated loan agreement, which, along with the EIB loan and its factoring agreements, constitutes its main sources of (1) funding. Including €202 million from non-recourse factoring of receivables for €197.6 million in financing received as at September 30, 2020. (2) 703.1

DERICHEBOURG p 2019/2020 Universal Registration Document 161