EXEL Industries // 2020 Universal registration document

Consolidated fi nancial statements 5

Consolidated Pro fi t and loss, fi scal year ended September 30, 2020

Consolidated Profit and loss, fiscal year ended September Ƥ 30, 2020

5.2

Fiscal year 09/30/2019

Fiscal year 09/30/2020

Notes

(in € thousands)

Revenue

754,378

776,687

17

Change in inventory

(1,884)

(5,208)

Other operating income

634

190

Total Operating income

753,128

771,669

Raw materials and consumables

(383,727)

(397,636)

Changes in inventories of raw materials and consumables

(7,643)

3,573

Other purchases and external charges

(106,367)

(118,622)

Taxes and duties other than on income

(7,562)

(7,668)

Payroll

(194,612)

(195,594)

18

Net allowances for depreciation and amortization

(22,285)

(15,311)

Net allowances for provisions & impairment of assets

7,778

(4,374)

19

Other operating expenses

(3,364)

(3,262)

Total recurring operating expenses

(717,782)

(738,893)

CURRENT OPERATING INCOME (EBIT)

35,346

32,776

Non-recurring income

6,004

3,277

Non-recurring expenses

(35,914)

(25,344)

Net non-recurring income

(29,910)

(22,067)

20

OPERATING PROFIT

5,435

10,710

Financial income

11,521

12,803

Financial expenses

(22,581)

(13,947)

Net fi nancial income

(11,060)

(1,144)

21

PROFIT BEFORE TAX

(5,625)

9,565

Corporate income tax

(5,430)

(5,725)

22

Share in earnings of equity-method associates

371

258

6

NET INCOME FOR THE FISCAL YEAR

(10,684)

4,098

Net income attributable to owners of the parent

(10,687)

4,096

Net income attributable to non-controlling interests

4

3

Earnings per share (in €)

(1.6)

0.6

Diluted earnings per share (in €)

(1.6)

0.6

Statement of recognized income and expenses

Fiscal year 09/30/2019

Fiscal year 09/30/2020

(in € thousands)

NET INCOME

(10,684)

4,098

Net actuarial losses on de fi ned bene fi t plans

(2,943)

(997)

Deferred taxes on actuarial gains/losses

440

381

Changes in currency translation adjustments

(4,122)

3,044

Capital gains or losses on the disposal of treasury shares (net of tax)

(22)

(88)

TOTAL GAINS AND LOSSES RECOGNIZED IN EQUITY

(17,331)

6,439

Attributable to shareholders

(17,335)

6,436

Attributable to non-controlling interests

4

3

EXEL Industries group I 2020 Universal Registration Document 54