Sopra Steria - 2019 Universal registration document

5 2019 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

Capital management objectives, policy 14.1.6. and procedures

The Company is not subject to any external constraints on its capital. Treasury shares are detailed in Note 14.1.2. The only potentially dilutive instruments are the free shares granted under Sopra Steria’s free performance share plans (see Note 5.4.1).

The Company’s capital is solely composed of the items disclosed in the balance sheet. There are no financial liabilities considered to be components of capital and, conversely, there are no equity components not considered to be part of the Company’s capital.

Earnings per share 14.2.

Financial year 2019

Financial year 2018

Net profit attributable to the Group in millions of euros (a) Weighted average number of ordinary shares outstanding (b)

160.3

125.1

20,547,701

20,547,701

Weighted average number of treasury shares (c)

313,075

366,701

Weighted average number of shares outstanding excluding treasury shares (d) = (b) - (c)

20,234,626

20,181,000

BASIC EARNINGS PER SHARE IN EUROS (A/D)

7.92

6.20

Financial year 2019

Financial year 2018

Net profit attributable to the Group in millions of euros (a)

160.3

125.1

Weighted average number of shares outstanding excluding treasury shares (d) Dilutive effect of instruments that give rise to potential ordinary shares (e) Theoretical weighted average number of equity instruments (f) = (d) + (e)

20,234,626

20,181,000

116,462

102,323

20,351,088

20,283,323

DILUTED EARNINGS PER SHARE IN EUROS (A/F)

7.88

6.17

The method used to calculate earnings per share is set out below. Treasury shares are detailed in Note 14.1.2. Potentially dilutive instruments are presented in Note 5.4.

Earnings per share as stated in the income statement are calculated on the basis of the Group’s share in the net profit as follows: basic earnings per share are based on the weighted average p number of shares outstanding during the financial year, calculated according to the dates when the funds arising from cash share issues were received and, in respect of shares issued for contributions in kind via equity, the date on which the

corresponding new Group companies were consolidated for the first time; diluted earnings per share are calculated by adjusting the p Group’s share of net profit and the weighted average number of shares outstanding for the dilutive effect of share subscription option plans in force at the financial year-end and free share plans. The treasury stock method is applied on the basis of the average share price for the year.

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SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2019

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