DERICHEBOURG - Universal registration document 2019-2020

4

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

Analysis of deferred taxassets andliabilities 4.23.4

09-30-20

09-30-19

In millions of euros

Tax losses carried forward

11.3

7.1 5.6

Temporary differences

4.3

Restatement of regulated provisions

(5.6) 12.0 (1.4)

(5.8) 11.8 (1.3)

Social benefits Finance leases

Elimination of intra-Group profits

1.7

1.4

Valuation differences

(16.0)

(8.0)

IFRS restatements

0.6 0.9 7.9

0.6

Other types

(2.0)

Net deferred taxes Of which Deferred tax assets Deferred tax liabilities Net deferred taxes

9.4

31.1 23.2

26.5 17.1

7.9

9.4

In France, the Group recognizes €2.6 million in deferred tax assets relating to one entity that is not part of the tax consolidationgrouping, in light of the outlookfor future taxableprofits.

The Group also has tax loss carryforwardsfor which no deferred taxes have been recognized in the amount of €12.3 million in France and €47 millionabroad.

Discontinued orheld-for-sale operations 4.24

None.

Earnings per share 4.25

2020

2019

Net profit (loss) attributable to Company shareholders (in millions of euros)

(A)

21.3

55.6

Net profit (loss) attributable to the Group from discontinued operations (in millions of euros) Net profit (loss) attributable to the Group share after elimination of discontinued operations (in millions of euros)

(B)

(C)=(A-B)

21.3

55.6

Impact of dilution on net income

(D)

Profit after dilution

(E)

21.3

55.6

Number of ordinary shares at year-end

159,397,489

159,397,489

Own shares Number of ordinary shares at year-end, excluding own shares

159,397,489 159,397,489 159,397,489

159,397,489 160,518,131 159,397,489

Weighted average number of ordinary shares during the year, excluding own shares Number of ordinary shares at year-end after dilution, excluding own shares Basic earnings per share (excluding discontinued operations) (in euros)

(F)

(G)

(C)/(F) (E)/(G) (A)/(F)

0.13 0.13 0.13

0.35 0.35 0.35

Basic earnings per share after dilution (in euros)

Earnings per share after income from discontinued operations (in euros) Earnings per share after earnings from discontinued operations after dilution (in euros)

(A+D)/(G)

0.13

0.35

DERICHEBOURG p 2019/2020 Universal Registration Document 177