Plastic Omnium // 2021 Universal Registration Document

5

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

Net profit (loss) attributable to non-controlling interests 4.9 The net profit (loss) attributable to non-controlling interests corresponds to the share of non-controlling interests in the profit (loss) of fully consolidated entities and companies controlled by the Group. It breaks down as follows:

2021

2020

In thousands of euros

HBPO GmbH and its subsidiaries

5,581

(6,197)

Beijing Plastic Omnium Inergy Auto Inergy Co. Ltd

1,335

631

Plastic Omnium Auto Inergy Manufacturing India Pvt Ltd

173

333

DSK Plastic Omnium Inergy

2,400

3,475

DSK Plastic Omnium BV

(284)

(182)

TOTAL ATTRIBUTABLE TO NON-CONTROLLING INTERESTS

9,206

(1,940)

4.10

Earnings per share and diluted earnings per share

Net profit attributable to owners of the parent

2021

2020

Basic earnings per share (in euros)

0.87

(1.72)

Diluted earnings per share (in euros)

0.87

(1.72)

Weighted average number of ordinary shares outstanding at end of period

147,339,735

148,566,107

Treasury stock

(2,027,088)

(2,949,477)

Weighted average number of ordinary shares, undiluted

145,312,647

145,616,630

Impact of dilutive instruments (stock options)

333,356

155,478

Weighted average number of ordinary shares, diluted

145,646,003

145,772,108

Weighted average price of the Plastic Omnium share during the period Weighted average share price

27.06

20.62

NOTES TO THE BALANCE SHEET NOTE 5 Assets 5.1 Goodwill 5.1.1 For the 2021 fiscal year, the assumptions related to impairment tests carried out at the level of the cash-generating units (CGU) or groups of cash generating units (business segments), namely “Industries” and “Modules” are set out in Note 1.6.1.

Goodwill In thousands of euros

Gross Value

Impairment

Net value

GOODWILL AT JANUARY 1, 2020

1,017,830

-

1,017,830

Goodwill HBPO Hicom

2,931

-

2,931

Translation differences

(6,392)

-

(6,392)

GOODWILL AT DECEMBER 31, 2020

1,014,369

-

1,014,369

Goodwill on acquisition of Plastic Omnium New Energies Wels GmbH (1)

6,311

-

6,311

Translation differences

6,192

-

6,192

GOODWILL AT DECEMBER 31, 2021

1,026,872

-

1,026,872

The Group acquired the company Plastic Omnium New Energies Wels GmbH on March 1, 2021. See Note 2.2.2.1.2 in “Other significant events of the period”. (1)

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PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021