Sopra Steria - 2020 Universal registration document

5 2020 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

In the income statement, amounts attributable to non-controlling interests mainly comprised €5.7 million for SSCL, €2.9 million for NHS SBS and €3.5 million for Sopra Financial Technology GmbH.

Summary financial information for SSCL, NHS SBS, Galitt and Sopra Financial Technology GmbH is as follows:

31/12/2020

SSCL

NHS SBS

Galitt

SFT

26 5244276: 7/ .<97:

Non-current assets

13.7

30.1 70.6 22.3 18.8 93.0

41.5

112.6

Current assets

161.2

9.2 5.8

18.2 51.8 34.2

Non-current liabilities

3.0

Current liabilities

65.8

-11.9 33.1

Revenue

246.3

204.9

" ( $&# (

Non-controlling interests arise where a portion of equity ownership in a subsidiary is not attributable directly or indirectly to the parent company. When non-controlling interests have an option to sell their investment to the Group, a financial liability is recorded in Other non-current liabilities (see Note 7.4) for the present value of the option’s estimated exercise price. The offset of the financial liability generated by these commitments is deducted from:

the corresponding amount of non-controlling interests initially; and the Group’s share of consolidated reserves for the remainder. Subsequent changes in this put option arising from changes in estimates or relating to the unwinding of discount are offset against the corresponding non-controlling interests and the remainder is deducted from the Group’s share of consolidated reserves. 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).

Capital management objectives, policy 14.1.6. and procedures

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 2020

Financial year 2019

Net profit attributable to the Group 26A5244276: 7/ .<97: (a) Weighted average number of ordinary shares outstanding (b)

106.8

160.3

20,547,701

20,547,701

Weighted average number of treasury shares (c)

294,209

313,075

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

20,253,492

20,234,626

' &" " ' $ & ' & " )&#'

Financial year 2020

Financial year 2019

Net profit attributable to the Group 26A5244276: 7/ .<97: (a)

106.8

160.3

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)

20,253,492

20,234,626

68,951

116,462

20,322,443

20,351,088

)( &" " ' $ & ' & " )&#'

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.

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SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2020