DERICHEBOURG - Universal registration document 2019-2020

4

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

Independent auditors' report on thceonsolidated financial statements 4.1.6

To the Derichebourg shareholders’ meeting,

Opinion In performance of the mission entrusted to us by your shareholders’ meetings, we have conducted an audit of the Derichebourg consolidated financial statementsfor the fiscal year ended September30, 2020, as attachedto this report. These financial statementswere approvedby the Board of directorson December3, 2020, on the basis of the informationavailableon that date in the evolvingcontext of the COVID-19crisis and difficulties in understandingits impact and future outlook. In our opinion, the consolidatedfinancial statementsfor the fiscal year preparedin accordancewith IFRS standardsas adopted in the EuropeanUnion give a true and fair view of the results of the profits, losses and transactions of the past fiscal year as well as the financial position and assets at Basis of the opinion Auditingframework p We conducted our audit in accordancewith professional standards applicable in France. We believe that the audit evidence we have obtained is sufficientand appropriateto providea basis for our audit opinion. Our responsibilitiesunder these standards are set out in the “Responsibilitiesof the independentauditors related to the audit of the consolidated financial statements”section ofthis report. Independence p We conductedour audit mission in accordancewith the independencerules applicableto us, fromOctober 1,2019 to the date of our report, and we did not, in particular, provide any services prohibited by Article 5 (1) of regulation (EU) No. 537/2014 or the code of ethics for the independent auditorprofession. Observation Without qualifyingthe opinion expressedabove, we draw your attentionto note 2.1.1 "Standardsand interpretationsapplicableas of the fiscal year beginningOctober1, 2019" to the consolidatedfinancial statements,whichpresentsthe effects of the first-timeadoptionof IFRS 16 "Leases". Justification ofour assessments– Key points ofthe audit In accordancewith the provisions of Articles L. 823-9and R. 823-7 of the French CommercialCode relating to the justificationof our assessments, please note the key points of the audit relating to the risks of material misstatement,which, in our professional judgment,were the largest for the audit of the consolidatedfinancial statementsfor the fiscal year, as well as the responseswe providedto those risks. The assessmentsthus made fall within the context of the audit of the consolidatedfinancial statementstaken as a wholewhichwere drawnup under the conditions set out previously, and the formationof our opinion expressedabove. We do not express an opinion on items in these consolidated financial statementsin isolation. year-endof the group consistingof the personsand entities includedin the consolidation. The opinionexpressedabove is consistentwith the contentof our report to the Audit Committee.

DERICHEBOURG p 2019/2020 Universal Registration Document 183