QUADIENT // 2021 Universal Registration Document

6

FINANCIAL STATEMENTS Consolidated financial statements

At 31 January 2022, the free shares have a relutive effect, described in the above accounting principles had a and they have been therefore excluded from the relutive effect and have thus been excluded from the calculation of the diluted net earning per share. At calculation of diluted earnings per share. 31 January 2021, the potentially dilutive instruments

POST-CLOSING EVENTS NOTE 14

In the context of the recent military developments in ● Ukraine, the Group does not expect, at the moment, significant impacts on its financial situation. Quadient's business exposure is limited. Quadient conducts no meaningful business with Ukraine or Russia, and has no supply chain exposure in the region. In addition, Quadient has no direct employee in these countries but does work with a small group of software developers contractors supporting and developing the YayPay solution. Our YayPay software solutions are

cloud-based, hosted in European Union and North America and are securely accessed, managed and maintained remotely, from anywhere in the world. Business continuity plans are in place worldwide. Therefore, we do not anticipate any disruption to the From 31 January 2022 until the financial statements’ ● approval by the Board of directors, there was no significant change in the Group’s commercial or financial situation. use and the support of the software.

FEES PAID TO THE STATUTORY AUDITORS AND MEMBERS NOTE 15 OF THEIR NETWORKS

Accounted for by the Group in 2021 and 2020:

EY

Finexsi Audit

Amount (before VAT)

Amount (before VAT)

2020

2021

2020

2021

2020

2021

2020

2021

(In thousands of euros)

Audit, certification and examination of individual and consolidated financial statements Issuer

22 73

21 69

250 87

87 13

557

537

247

13

Fully-consolidated subsidiaries

1,818 1,773

40

36

Services other than certification of financial statements

-

Issuer

-

-

-

-

-

-

-

-

Fully-consolidated subsidiaries

-

-

-

-

-

-

-

-

2,375 2,310 95

90

286 100

100

Audit sub-total

287

Other services provided by Auditor and its network Acquisitions

-

-

-

-

-

-

-

-

3 2 5

7 3

Legal & tax

82

166

-

-

-

-

Other

61

71

-

-

-

-

10

Other services sub-total

143

237

-

-

-

-

2,518 2,547 100

100

100

TOTAL

-

286

-

218

UNIVERSAL REGISTRATION DOCUMENT 2021