DERICHEBOURG - Universal registration document 2018-2019

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Financial statements Consolidated financial statements for the year ended September 30, 2019, in compliance with IFRS Changes in consolidation scope

Changes in consolidation scope 3.

3.1

New companies included in the consolidation scope

The contribution to the Group's results at September 30, 2019 is as follows (since August 1, 2019):

Environmental Services division Inclusion of Revival Expansion The Group acquired Revival Expansion (formerly Galloo Île-de-France) on February 8, 2019. The amount of goodwill recognized in the financial statements of Revival Expansion is €0.7 million. Fair value of net assets acquired breaks down as follows:

In millions of euros Revenue Recurring Ebitda

5.8 0.0 0.0 0.0

Operating profit (loss) Net profit (loss)

Revival Expansion

Vibey Énergies On February 4, 2019, Derichebourg Énergie acquired Vibey Énergies. The amount of goodwill recognized in the financial statements of Vibey Énergies is €0.2 million. Fair value of net assets acquired breaks down as follows:

In millions of euros Non-current assets

4.3 0.0 4.3 0.9 0.0

Current assets Total assets

Non-current liabilities Current liabilities Total liabilities

Vibey Énergies

0.9 The contribution to of Revival Expansion to the Group profit (loss) at September 30, 2019 is not significant. Business Services Servicios integrales de limpieza net, Grupo net and Centro especial de servicios de limpieza Madrid On July 29, 2019, Derichebourg Multiservices Holding acquired three cleaning companies in Spain, Servicios integrales de limpieza net (Silnet), Grupo net and Centro especial de servicios de limpieza Madrid (CES L. Madrid). The amount of goodwill recognized in the financial statements of these three companies is €2.6 million. Fair value of net assets acquired breaks down as follows:

In millions of euros Non-current assets

0.2 2.0 2.2 0.0 1.6

Current assets Total assets

Non-current liabilities Current liabilities Total liabilities

1.6 The contribution to the Group's results at September 30, 2019 is as follows (since February 4, 2019):

In millions of euros Revenue Recurring Ebitda

3.7

(0.2) (0.2) (0.2)

Cleaning Spain

Operating profit (loss) Net profit (loss)

In millions of euros Non-current assets

4.9

Current assets Total assets

10.6 15.5

Cleaning France Between April and May 2019, Derichebourg Propreté carried out several acquisitions. The goodwill recognized in the financial statements of these companies totals €5.2 million.

Non-current liabilities Current liabilities Total liabilities

1.0

10.6 11.6

DERICHEBOURG p 2018/2019 Universal Registration Document 135