QUADIENT // 2021 Universal Registration Document

FINANCIAL STATEMENTS Consolidated financial statements

The column “Other” includes the net indebtedness of Quadient S.A., assets and liabilities coming from factories, supply-chain and leasing companies as well as some assets and liabilities that cannot be allocated to an operational segment.

These assets and liabilities are not allocated to the different operational segments as only an allocation based on the total sales could be done. However, that would generate, year-on-year, variations potentially significant for specific geographical areas, without a direct connection to their own performance.

Other segment items break down by sector as follows:

Interna

Major Operations

Additional Operations Other

31 January 2022

FR-BNL NORAM DACH-IT UK-IE

tional

Investments of the period Tangible fixed assets

9.2 17.9

0.4 0.5

5.7

33.7

0.3 2.5

36.5

Intangible fixed assets

0.3

4.7

0.3 0.4 0.0

5.7

4.4 31.2

41.3

Investments

9.5 22.6

0.7 0.9

5.7

39.4

4.7 33.7

77.8

Assets right-of-use

1.9 4.9

1.1

0.6

0.3

8.8

1.1

0.2

10.1

TOTAL INVESTMENTS

11.4 27.5

1.8 1.5

6.0

48.2

5.8 33.9

87.9

Amortization of the period Tangible fixed assets

13.5 17.8

0.8 0.8

9.5

42.4

0.6 2.6

45.6

Intangible fixed assets

0.5

5.5

3.0 0.2

0.1

9.3

2.9 32.6

44.8

Amortization

14.0 23.3

3.8 1.0 9.6

51.7

3.5 35.2

90.4

Assets right-of-use

4.1

5.7

2.6 1.3

0.4

14.1

1.9 3.2

19.2

TOTAL AMORTIZATION

18.1

29.0 6.4 2.3 10.0

65.8

5.4 38.4

109.6

6

Interna

Major Operations

Additional Operations Other

31 January 2021

FR-BNL NORAM DACH-IT UK-IE

tional

Investments of the period Tangible fixed assets

10.3 19.1

0.7 0.6

4.4

35.1

0.7

1.8

37.6

Intangible fixed assets

0.3 0.7

0.4 0.0 0.0

1.4

5.3 27.5

34.2

Investments

10.6 19.8

1.1

0.6

4.4

36.5

6.0 29.3

71.8

Assets right-of-use

4.9

7.1

2.8 0.3

0.6

15.7

1.3 0.8

17.8

Total investments

15.5 26.9

3.9 0.9

5.0

52.2

7.3 30.1

89.6

Amortization of the period Tangible fixed assets

14.3 18.6

0.6 0.9

9.5

43.9

0.9 3.1

47.9

Intangible fixed assets

0.8 2.8

3.0 0.3

0.1

7.0

2.2 34.3

43.5

Amortization

15.1

21.4

3.6 1.2

9.6

50.9

3.1

37.4

91.4

Assets right-of-use

8.0 6.2

1.5 1.4 0.4

17.5

1.9 3.1

22.5

Total amortization

23.1

27.6

5.1

2.6 10.0

68.4

5.0 40.5

113.9

187

UNIVERSAL REGISTRATION DOCUMENT 2021