Plastic Omnium // 2021 Universal Registration Document

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

SEGMENT INFORMATION NOTE 3

The Group organizes its Automotive businesses into two operating segments (see Note on “Presentation of the Group”): “Industries” and “Modules”). The columns in the tables below show the amounts by segment. The “Unallocated items” column groups together inter-segment eliminations and amounts that are not allocated to a specific segment (in particular, holding company activity) allowing for the reconciliation of segment data with the Group’s financial statements. Financial results, taxes and the share of profit (loss) of associates are monitored at Group level and are not allocated to segments. Transactions between segments are carried out on an arm’s length basis.

Information by operating segment 3.1 The Group uses the concept “Economic revenue” for its operational management, which corresponds to the consolidated revenue of the Group and its joint ventures at their percentage stake: Yanfeng Plastic Omnium, the Chinese leader in exterior body parts, SHB Automotive modules, the leading Korean front-end module company and BPO, a major player in the Turkish market for exterior equipment.

3.1.1

Income statement by operating segment

2021

Unallocated items (2)

Industries

Modules

Total

In thousands of euros

Economic revenue (1)

5,826,435

2,190,720

-

8,017,155

Including revenue from joint ventures consolidated at the Group’s percentage stake

586,802

197,042

-

783,844

External sales to Segment

5,265,277

1,996,827

(28,794)

7,233,311

Inter-segment sales

(25,645)

(3,149)

28,794

-

Consolidated revenue

5,239,633

1,993,678

-

7,233,311

72.4%

27.6%

-

100.0%

% of segment revenue – Total

Operating margin before amortization of intangible assets acquired and before share of profit (loss) of associates and joint ventures

237,450

42,209

-

279,659

5

% of segment revenue

4.5%

2.1%

-

3.9%

Amortization of intangible assets acquired

(6,675)

(13,029)

-

(19,704)

Share of profit (loss) of associates and joint ventures

40,171

2,632

-

42,803

Operating margin

270,946

31,812

-

302,758

% of segment revenue

5.2%

1.6%

-

4.2%

Other operating income

23,438

-

-

23,438

Other operating expenses

(77,179)

(2,656)

-

(79,835)

% of segment revenue

- 1.0%

- 0.1%

-

- 0.8%

Financing costs

(48,617)

Other financial income and expenses

(1,897)

PROFIT/(LOSS) FROM CONTINUING OPERATIONS BEFORE INCOME TAX AND AFTER SHARE IN ASSOCIATES AND JOINT VENTURES

195,847

Income tax

(60,269)

NET PROFIT (LOSS)

135,578

Economic revenue corresponds to revenue of the Group and its joint ventures consolidated at their percentage of ownership. (1) “Unallocated items” corresponds to intra-group eliminations and amounts that are not allocated to a specific segment (for example, holding company activities). (2) This column is included to enable segment information to be reconciled with the consolidated financial statements.

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PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021