Plastic Omnium // 2021 Universal Registration Document

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CONSOLIDATED FINANCIAL STATEMENTS 2021 Consolidated financial statements at December 31, 2021

Total in the Group consolidated financial statements

EKPO Fuel Cell Technologies

Plastic Omnium New Energies Wels GmbH

March 1, 2021

March 1, 2021

March 1, 2021

Consolidation percentage

100%

100%

100%

100%

40%

100%

100%

100%

100%

100%

Total contributions of the opening balance sheets in the Group’s consolidated financial statements

Contribution in the Group’s opening consolidated balance sheet

Contribution in the Group's opening consolidated balance sheet

Balance Sheet before the allocation of acquisition price

Balance Sheet before the allocation of acquisition price

Allocation of the acquisition price

Allocation of the acquisition price

Opening Balance Sheet

Change to Group contribution

Opening Balance Sheet

Change to Group contribution

In thousands of euros

Shareholders’ equity and liabilities Capital

100

-

100

(100)

- - -

100

-

100

(100)

- - -

- - -

Additional paid-in capital Consolidated reserves EQUITY ATTRIBUTABLE TO OWNERS OF THE PARENT Attributable to non-controlling interests TOTAL SHAREHOLDERS’ EQUITY Non-current finance lease debt Provisions for pensions and other post-employment benefits

125,845

124,155

250,000 (250,000)

-

12,923

12,923

(12,923)

-

-

-

-

426

-

426

(426)

125,945

124,155

250,100 (250,100)

-

526

12,923

13,449

(13,449)

-

-

-

-

-

-

-

-

-

-

-

-

-

125,945

124,155

250,100 (250,100)

-

526

12,923

13,449

(13,449)

-

-

7,932

-

7,932

(7,932)

-

1,218

-

1,218

-

1,218

1,218

2,832

-

2,832

(2,832) (35,093)

- -

4

-

4

- -

4

4

Deferred tax liabilities TOTAL NON-CURRENT LIABILITIES Current borrowings and financial debt

-

35,093

35,093

-

2,204

2,204

2,204

2,204

10,764

35,093

45,857

(45,857)

-

1,222

2,204

3,426

-

3,426

3,426

952

- -

952

(952)

- -

1,376

- -

1,376

- -

1,376

1,376

Current finance lease debt Provisions for liabilities and charges

-

-

-

158

158

158

158

659 342 666

- - - -

659 342 666

(659) (342) (666)

- - -

-

- - -

-

- - -

-

-

Trade payables

232 392

232 392

232 392

232 392

Other operating liabilities TOTAL CURRENT LIABILITIES TOTAL SHAREHOLDERS’ EQUITY AND LIABILITIES

2,619

2,619

(2,619)

-

2,158

-

2,158

-

2,158

2,158

139,328 (8,884)

159,247

298,575 (298,575)

- -

3,906

15,127

19,033 (2,692)

(13,449)

5,584

5,584

GROSS DEBT

-

(8,884)

8,884

(2,692)

-

-

(2,692)

(2,692)

NET CASH AND CASH EQUIVALENTS

30,100 21,216

- -

30,100 21,216

(30,100) (21,216)

- -

373

- -

373

- -

373

373

NET DEBT

(2,319)

(2,319)

(2,319)

(2,319)

228

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PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021

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