Saint Gobain - Registration document 2016

9 FINANCIAL AND ACCOUNTING INFORMATION 1. 2016 Consolidated Financial Statements

Segment information 3.2

as follows: Segment information is presented by sector and by business Innovative Materials (IM) Sector: ‹ Flat Glass, ‹

in 2016 compared with prior years. were no changes in the presentation of segment information sector and business in line with its internal reporting. There The Group has chosen to present segment information by Group’s internal organization as presented to management. In accordance with IFRS 8, segment information reflects the Segment assets and liabilities include net property, plant and assets, after deducting deferred taxes on brands and land. equipment, working capital, goodwill and net other intangible acquiring non-current assets under finance leases. plant and equipment and does not include the cost of Capital expenditure corresponds to acquisitions of property,

High-Performance Materials (HPM); ‹ Construction Products (CP) Sector: ‹ Interior Solutions: Insulation and Gypsum, ‹

Products; Exterior Solutions: Industrial Mortars, Pipe and Exterior ‹ Building Distribution Sector. ‹ financial reporting requirements. Intragroup (“internal”) sales used to prepare the consolidated financial statements and meet allocation decisions. These indicators are based on the data measure operational performance and to make resource are generally carried out on the same terms as sales to external Management uses several different internal indicators to support functions (tax, cash management, purchasing, etc.). column includes holding companies and certain corporate customers and are eliminated in consolidation. The “Other”

Segment information for 2016 and 2015 by sector and by business is as follows: 2016

Distribution Building

Innovative Materials

Construction Products

Other*

Total

Materials Performance High-

eliminations segment Intra-

eliminations segment Intra-

Glass Flat

Total Solutions Interior

Solutions Exterior

Total

(in € millions)

External sales

5,338

4,385

9,723 5,978

5,126

11,104

18,245

21 39,093

Internal sales

26

122

(14)

134

605

297

(85)

817

3 (954)

0

Net sales

5,364

4,507

(14) 9,857

6,583

5,423

(85)

11,921

18,248 (933) 39,093

Operating income/(loss) income/(loss) Business income/(loss) of Share in net companies equity-accounted amortization Depreciation and

490

616

1,106

675

431

1,106

616 (10)

2,818

426

475

901

555

386

941

552 (90)

2,304

17

2

19

12

3

15

1

1

36

272

161

433

307

154

461

254

32 1,180

assets Impairment of

19

75

94

88

3

91

4

189

EBITDA

762

777

1,539

982

585

1,567

870 22 3,998

Capital expenditure 375

198

573

337

178

515

245

37 1,370

operations Cash flow from

1,031

899

519 300 2,749

Goodwill, net

240

1,679

1,919

3,631

2,293

5,924

2,826

0 10,669

brands Non-amortizable Total segment assets and liabilities

0

0

0

749

90

839

1,305

0 2,144

9

7,553

12,225

7,501

659 27,938

“Other” corresponds to the elimination of intragroup transactions for internal sales, and holding company transactions for the other captions. *

217

SAINT-GOBAIN - REGISTRATION DOCUMENT 2016