Plastic Omnium // 2021 Universal Registration Document

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

Contribution to the Group key Income Statement aggregates of the two new companies 2.2.2.1.4 The contribution in fiscal year 2021 of “EKPO Fuel Cell Technologies” and “Plastic Omnium New Energies Wels GmbH” to Plastic Omnium Group key Income Statement aggregates is as follows:

Fiscal year 2021 Contribution to the Group key Income Statement aggregates

Total contributions of the new entities in the Plastic Omnium Group consolidated financial statements

% of Plastic Omnium Group consolidated revenue

% of Plastic Omnium Group consolidated revenue

Plastic Omnium Group

Plastic Omnium New Energies Wels GmbH

EKPO Fuel Cell Technologies

Amount Amount

%

Amount

%

Amount

%

In thousands of euros

Consolidated revenue of Plastic Omnium Group

7,233,311

100.0%

Consolidated revenue of entities acquired

N/A

N/A (1)

N/A

-

0.0%

0.0%

-

0.0% (2)

Operating Margin of entities acquired 0.0% (2) The company EKPO Fuel Cell Technologies is consolidated using the equity method at 40%. See Note 2.2.2.1 in “Significant events of the period”. (1) The percentages are presented in relation to the proportion of revenue. (2) (3,442) N/A (2) 0.0% 1,371 N/A (2) 0.0% (2,071)

2.2.3

Monitoring of financial investments in AP Ventures PAYMENT OF FUNDS BY COMPAGNIE PLASTIC OMNIUM SE

Brazilian administration tax receivables 2.2.5 The claims lodged by the Group’s two Brazilian entities with the Brazilian tax administration in respect of the method of determining the PIS/COFIN federal taxes had a favorable outcome in fiscal year 2021. The amount granted to the entities amounts to €14.1 million (including €9.5 million in principal and €4.6 million in financial income linked to inflation over the years covered by the claim). To be recoverable, this receivable must be used to offset federal taxes over the next five years as well as corporation tax for the 2021 fiscal year. Although, on the basis of the latest estimates, the entities would be able to use this tax receivable over the next five years, impairment was recorded in the consolidated financial statements at December 31, 2021 in order to take into account the risk related to local political instability, in particular in view of the elections scheduled for 2022. Impairment for the amount that may not be used by the end of 2022 was recognized at December 31, 2021. Given this impairment, the income recognized over fiscal year 2021, net of legal fees, amounted to €7.6 million, of which €5.0 million recognized in operating margin and €2.6 million in net financial income (expense). 2.2.6 In December 2021, Compagnie Plastic Omnium sold tax receivables (research tax credit in France) to a financial institution for an amount of €12.2 million (see Note 5.1.9.3 “Other receivables” in the balance sheet). These receivables sold without recourse are therefore no longer shown as assets in the consolidated financial statements at December 31, 2021. Sale of tax receivables in France

2.2.3.1

TO AP VENTURES FUNDS IN 2021 During fiscal year 2021, as co-sponsor and member of the Investment Advisory Committee, the Group paid AP Ventures, a London-based venture capital firm specializing in hydrogen and fuel cells, a total of €5.9 million (equivalent to $6.3 million). The Group committed to invest $30 million over the life of the fund. The Group’s total payment amounted to €9.8 million (equivalent to $11.1 million) as at December 31, 2021 (see Note 5.1.6.1 “Long-term investments in equities and funds”). Belgium to France The Group will transfer its innovation and research activities currently located in Brussels, Belgium, to France. These activities are part of the Clean Energy Systems Division of the “Industries” segment. At December 31, 2021, restructuring expenses recognized in connection with this transfer of business amounted to €14.3 million, of which €8.9 million for workforce adjustment costs. The provision for employee benefit obligations was also adjusted by €3.8 million to take into account the employment contract terminations of the employees concerned. Transfer of innovation and research activities from 2.2.4

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PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021