Plastic Omnium // 2021 Universal Registration Document

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

Commodities risk – Exposure to plastics risk 6.2 Plastic Omnium’s business requires the purchase of large quantities of plastic, steel, paint and other raw materials subject to price changes that could have an impact on its operating margin. To limit the risks associated with such price fluctuations, the Group has negotiated selling price indexation clauses with most of its automotive customers or, failing that, regularly renegotiates selling prices.

Credit risk 6.3 Credit risk covers customer credit risk and bank counterparty risk. 6.3.1 At December 31, 2021, 3.6% of the Group’s trade receivables were past due, versus 3.8% at December 31, 2020. Trade receivables break down as follows: Customer risk

AGEING ANALYSIS OF NET RECEIVABLES

At December 31, 2021

Total outstanding Not yet due

Due and past due

Less than 1 month 1-6 months 6-12 months

More than 12 months

In thousands of euros

Industries

587,072

561,645

25,427

9,107

5,657

8,227

2,435

Modules

137,047

136,198

849

99

750

-

-

Unallocated items

10,158

10,158

-

-

-

-

-

TOTAL

734,277

708,001

26,276

9,207

6,407

8,227

2,435

At December 31, 2020

Total outstanding Not yet due

Due and past due

Less than 1 month 1-6 months 6-12 months

More than 12 months

In thousands of euros

Industries

632,522

602,093

30,428

17,780

5,789

5,643

1,216

Modules

183,384

182,668

717

275

442

-

-

Unallocated items

(1,506)

(1,506)

-

-

-

-

-

TOTAL

814,400

783,255

31,145

18,055

6,231

5,643

1,216

The risk of non-recovery of trade receivables is low and involves only an immaterial amount of receivables more than twelve months past due.

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PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021