Saint-Gobain // Universal Registration Document 2021

8

Financial and accounting information 2021 Consolidated Financial Statements

On May 31, 2021, Saint-Gobain announced that it had ■ sold Saint-Gobain Glassolutions Objekt-Center, which specializes in glass processing operations as part of the Glassolutions network in Germany, to the German privately-owned Aequita group based in Munich. After having entered into exclusive negotiations on ■ November 9, 2020, Saint-Gobain announced on June 1, 2021 that it had finalized the sale of Lapeyre and its subsidiaries in France to Mutares, a company listed in Frankfurt. On July 12, 2021, Saint-Gobain signed an agreement to ■ sell Graham, its plumbing, heating and sanitaryware specialist distribution business in the United Kingdom, to UK Plumbing Supplies and Wolseley. On July 28, 2021, Saint-Gobain completed the sale of ■ PAM China assets and liabilities (SG Pipelines Co. Ltd), further to the signature on April 16, 2021 of an agreement for the sale in second-half 2021 of 67% of its Pipe business in China to a consortium led by local management. After entering into exclusive negotiations on January 4, ■ 2021, on July 30, 2021 Saint-Gobain completed the sale of Saint-Gobain Distribution The Netherlands (SGD NL), operating in the Netherlands under the Raab Karcher, Tegelgroep Nederland, Galvano and Van Keulen brands, to the BME group (Building Materials Europe). On August 31, 2021, the Group announced the sale of ■ French flat glass processing and shaping company Aurys to a former Saint-Gobain manager. On August 31, 2021, Saint-Gobain also announced that it ■ had sold German tempered glassmaker GVG Deggendorf to the Swiss Arbonia group. These disposals are part of Saint-Gobain’s continued portfolio optimization strategy to enhance the Group’s growth and profitability profile in line with the objectives of its “Grow & Impact” plan. Transactions carried out in 2020 4.2.2 In 2020, Saint-Gobain acquired 13 consolidated companies for a total purchase price of €1,229 million. The Group also sold six consolidated companies for a sale price of €11 million. The main transactions are summarized below: Following the commencement of the proceeding under ■ Chapter 11 of the US Bankruptcy Code on January 23, 2020, the assets and liabilities of DBMP LLC and its wholly-owned subsidiary Millwork & Panel LLC are no longer consolidated in the Group’s financial statements. On February 3, 2020, Saint-Gobain completed the ■ acquisition of Continental Building Products (NYSE: CBPX), a leading plasterboard player in North America. On March 10, 2020, Saint-Gobain divested part of ■ Glasssolutions, its glass processing business in Germany, to DIK Deutsche Industriekapital GmbH.

On May 27, ■ completion of a private placement with qualified institutional investors of approximately 15.2 million Sika shares held by its subsidiary SWH, representing its entire 10.75% stake in Sika. On September 1, 2020, Saint-Gobain acquired Strikolith ■ in the Netherlands, a company specialized in the production of external insulation systems, interior finishings and renovation products and solutions. On September 7, 2020, Saint-Gobain announced that it ■ had acquired two subsidiaries of the family-owned MS Group: MS Techniques, which specializes in high-precision tubing for medical applications, and Transluminal, a specialist in R&D and sales in the area of minimally invasive catheter design expertise for OEMs. At December 31,2020, acquisitions represented full-year sales of around €500 million and €110 million in Ebitda. Disposals represented full-year sales of around €130 million. 4.3 On December 10, 2021, Saint-Gobain announced the sale of Glasssolutions, its regional glass processing business in Denmark, to German glassmaker Semcoglas Holding GmbH. This transaction was finalized in January 2022. On December 13, 2021, Saint-Gobain announced that it had entered into binding agreements to sell three of its remaining four United Kingdom distribution brands specializing in plumbing, heating and sanitaryware products (Neville Lumb, DHS and Bassetts) to Wolseley UK. These transactions are expected to be completed in early 2022. Saint-Gobain has also entered into exclusive negotiations with Wolseley UK for the sale of Ideal Bathrooms, its remaining United Kingdom distribution brand specialized in plumbing, heating and sanitaryware products. These disposals are part of Saint-Gobain’s portfolio optimization strategy, which is designed to improve the Group’s growth and profitability profile. Since the assets and liabilities held for sale meet the qualifying criteria (see note 4.1.3), the balance sheet accounts of Glassolutions Denmark and the plumbing, heating and sanitaryware distribution brands in the United Kingdom were combined and measured within assets and liabilities held for sale in the consolidated balance sheet at December 31, 2021, in accordance with IFRS 5. For confidentiality reasons, the position of each individual company at December 31, 2021 is not disclosed. These entities in the process of being sold were not considered as discontinued operations within the meaning of IFRS 5 as they do not represent a major line of business for the Group. However, as the sale of Lapeyre and SGD NL were effective at December 31, 2021, assets and liabilities held for sale at that date no longer include these companies. 2020, Saint-Gobain announced the Assets and liabilities held for sale

SAINT-GOBAIN UNIVERSAL REGISTRATION DOCUMENT 2021 288

www.saint-gobain.com