Plastic Omnium // 2021 Universal Registration Document

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

Breakdown of Research and Development costs 4.1 The percentage of Research and Development costs is expressed in relation to the amount of revenue.

2021

%

2020

%

In thousands of euros

Research and Development costs after developments sold

(245,438)

- 3.4%

(240,271)

- 3.4%

Capitalized development costs

128,550

1.8%

136,936

1.9%

Depreciation of capitalized development costs

(153,436)

- 2.1%

(173,171)

- 2.4%

Research tax credit

8,525

0.1%

9,504

0.1%

Other (including grants and contributions received)

3,751

0.1%

938

0.0%

RESEARCH AND DEVELOPMENT COSTS

(258,048)

- 3.6%

(266,064)

- 3.8 %

4.2

Cost of goods and services sold, development, selling and administrative costs

2021

2020

In thousands of euros

Cost of goods and services sold includes: Material consumption (purchases and changes in inventory) (1)

(4,941,022)

(4,979,203)

Direct production outsourcing

(11,829)

(13,650)

Utilities and fluids

(87,690)

(89,160)

Salary and benefits

(701,891)

(684,338)

Other production costs (2)

(397,879)

(370,943)

Depreciation and amortization

(262,111)

(275,086)

5

Provisions (2)

(415)

(19,266)

TOTAL

(6,402,837)

(6,431,646)

Research and Development costs include: Salary and benefits

(194,098)

(196,149)

Depreciation, amortization and provisions

(174,673)

(195,057)

Other

110,723

125,142

TOTAL

(258,048)

(266,064)

Selling costs include: Salary and benefits

(28,008)

(24,451)

Depreciation, amortization and provisions

(341)

(2,371)

Other

(12,755)

(6,892)

TOTAL

(41,104)

(33,714)

Administrative costs include: Salary and benefits

(165,483)

(149,972)

Other administrative expenses

(67,964)

(62,317)

Depreciation and amortization

(18,427)

(18,348)

Provisions

211

400

TOTAL

(251,663)

(230,237)

Including charges and reversals of provisions for inventories amounting to: (1) +€4,612 thousand in 2021 -€6,548 thousand in 2020 The impact on the Operating margin of the favorable outcome of the Group’s tax receivable claims with the Brazilian administration (PIS/COFIN federal taxes) for (2) a gross amount of €9,521 thousand depreciated for €4,954 thousand. See Note 2.2.5 under “Other significant events of the period”.

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PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021