ASSYSTEM_Registration_Document_2017

6

FINANCIAL STATEMENTS

CONSOLIDATED FINANCIAL STATEMENTS

INCOME STATEMENT DATA FOR SOLD OPERATIONS

2017 495.0

2016 581.3

In millions of euros

Revenue

Payroll costs

(324.1) (129.2)

(394.8) (134.7)

Other operating income and expenses

Taxes other than on income

(1.0) (4.1) 36.6 (7.8) 28.8 (2.8) 26.0

(0.7) (6.3) 44.8 (4.1) 40.7

Depreciation, amortisation and provisions for recurring operating items, net

Operating profit before non-recurring items (EBITA)

Non-recurring income and expenses

Operating profit

Net financial income (expense)

0.2

Profit before tax

40.9

Income tax expense

(10.1) 15.9 388.7 (13.3) 391.3

(13.2) 27.7

Profit for the period

Disposal gain net of transaction costs Tax on disposal gain net of transaction costs

- -

Profit from discontinued operations recognised in the consolidated financial statements

27.7

DISPOSAL GAIN NET OF TRANSACTION COSTS

2017

In millions of euros

Sale price

550.0 (156.8)

Net assets sold Transaction costs

(4.5)

Disposal gain net of transaction costs but before tax

388.7

NET CASH GENERATED FROM THE SALE

2017

In millions of euros

Sale price

550.0 (62.4) (62.1)

Cash reinvested in Assystem Technologies Groupe shares (including transaction costs)

Cash reinvested in Assystem Technologies Groupe convertible bonds

Transaction costs

(3.5) 24.5 (3.4)

Cash and current accounts of deconsolidated entities

Other

Cash flows related to sales of consolidated shares

443.1

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ASSYSTEM

REGISTRATION DOCUMENT 2017