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 Notes

Actual income taxexpense 4.23.2

2020

2019

Theoretical tax income or expense

(14.3)

(30.0)

Impact of tax rate changes

(0.4) (3.3) (1.3) (0.3) (0.0)

(0.1)

Recognition/Limitation of deferred tax assets

1.9 0.8

Permanent tax differences

Permanent differences linked to consolidation adjustments Differences in tax rates applicable to foreign companies

(3.5)

0.4

Actual tax income

(19.5)

(30.5)

The Group’s actual Income tax expense was calculatedon the basis of income from continuingoperationsbefore tax, restatedfor the Group’s share of income fromassociatedcompanies. For fiscal year 2020, the Group’s actual income tax expense was reconciledon the basis of a tax rate of 34.43%,as for 2019.

Tax consolidation 4.23.3 The DerichebourgGroup has opted in France for the tax consolidation regime which allows it to offset the taxable results of its French subsidiarieswhere the direct or indirect holding is greater than 95%. The consolidated companies affected by this regime have signed an agreement setting out the methods for applying the tax consolidation, in accordancewith the rules establishedby the tax administration.

The consolidatedtax Group is made up of the followingcompanies:

DERICHEBOURG SA

ESKA

REFINAL INDUSTRIES

AFM RECYCLAGE

EXADIANE SCI FRANORA SCI

REVIVAL

BERNES ET BRUYÈRES SCI

SCI ROUTABOULE

BERTHELOT VILLENEUVE SCI

GROUPE ALTER SERVICES GARE DE CHANDIEU SCI

SCI ROUX

BOLTON

ULTEAM

CFF BETA SCI

INOREC

VALME TECHNOLOGIES

CFF SIGMA SCI COFRAMETAL

INOTERA SCI

WESTEVER

LE BISON GOURMAND POLY-ENVIRONNEMENT

DERICHEBOURG AERONAUTICS RECRUITMENT FRANCE DERICHEBOURG AERONAUTICS SERVICES FRANCE DERICHEBOURG AERONAUTICS TRAINING FRANCE

POLYAMON

POLYANCE POLYBUIS POLYCEJA POLYCEO POLYCOROT POLY-MASSI POLY-NEA POLYREVA POLY-SENTI POLYSOTIS POLYTIANE POLYURBAINE

DERICHEBOURG AUTOMOBILE SERVICES

DERICHEBOURG ÉNERGIE

DERICHEBOURG ÉNERGIE E.P.

DERICHEBOURG ENVIRONNEMENT DERICHEBOURG ESPACES VERTS

DERICHEBOURG EXPANSION

DERICHEBOURG FM

DERICHEBOURG IMMOBILIER SCI

DERICHEBOURG INTÉRIM

DERICHEBOURG MULTISERVICES HOLDING

DERICHEBOURG PROPRETÉ

DERICHEBOURG RETAIL

POLYURBAINE NORMANDIE

DERICHEBOURG SNG

POLY-VALIS

DERICHEBOURG SPECTACLE

PSIMMO

DERICHEBOURG TECHNOLOGIES

PURFER

ÉCO-VHU SAS

PURFOLLIOULE SCI

DERICHEBOURG p 2019/2020 Universal Registration Document 176