CAPGEMINI_REGISTRATION_DOCUMENT_2017

4

FINANCIAL INFORMATION

4.2 Consolidated Financial Statements

Earnings per share Note{11

share, both items being adjusted on a time-apportioned basis for the effects of all potentially dilutive financial instruments corresponding to (i) bonds redeemable in cash and/or in new and/or existing shares, (ii) performance shares (iii) free share grants and (iv) redeemable share subscription or purchase warrants; normalized earnings per share are calculated by dividing X normalized profit or loss attributable to owners of the Company by the weighted average number of ordinary shares outstanding, excluding treasury shares held during the period. Normalized net profit or loss is equal to profit for the year attributable to owners of the Company corrected for the impact of items recognized in “Other operating income and expense” (see Note{8 - Other operating income and expense), net of tax calculated using the effective tax rate.

Earnings per share, diluted earnings per share and normalized earnings per share are measured as follows: basic earnings per share are calculated by dividing profit X or loss attributable to owners of the Company by the weighted average number of ordinary shares outstanding during the period, excluding treasury shares. The weighted average number of ordinary shares outstanding is calculated based on the number of ordinary shares outstanding at the beginning of the period, after deduction of treasury shares, adjusted on a time apportioned basis for shares bought back or issued during the period; diluted earnings per share are calculated by dividing X profit or loss attributable to owners of the Company by the weighted average number of ordinary shares outstanding during the year as used to calculate basic earnings per

Basic earnings per share

{

2016

2017

Profit for the year attributable to owners of the Company (in millions of euros)

921

820

Weighted average number of ordinary shares outstanding

169,450,721

168,057,561

Basic earnings per share (in euros)

5.44

4.88

Diluted earnings per share Diluted earnings per share are calculated by assuming conversion into ordinary shares of all dilutive instruments outstanding during the year. The average share price in{2017 was{€91.54. In{2017, instruments considered dilutive for the purpose of calculating diluted earnings per share include: shares delivered in March{2017 to non-French employees X under the 2013{International performance share plan representing a weighted average of 110,650{shares; shares to be delivered to French and non-French employees X under the{2014{and 2015{performance share plans, representing a weighted average of 1,736,149{shares. At December{31, 2017, the only remaining condition applicable to these shares is the presence of the beneficiaries in the Group at the scheduled delivery date in August{2018 for the non-French section of the 2014{plan, in March{2018 for the French section of the 2015{plan and in August{2019 for the non-French section of the 2015{plan;

shares available for grant under the share plan, the terms of X which were approved by the Board of Directors on February{17, 2016, representing a weighted average of 158,975{shares and whose related presence conditions will be assessed in March{2018 and March{2020; shares available for grant under the performance share plan, X the terms of which were approved by the Board of Directors on July{26, 2016, representing a weighted average of 1,613,825{shares and whose related performance conditions will be assessed in August{2019; shares available for grant under the share plan, the terms of X which were approved by the Board of Directors on July{26, 2017, representing a weighted average of 26,499{shares and whose related presence conditions will be assessed in August{2020; the shares available for grant under the performance share X plan, the terms of which were approved by the Board of Directors on October{5, 2017, representing a weighted average of 378,463{shares and whose related performance conditions will be assessed in October{2020.

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REGISTRATION DOCUMENT 2017 — CAPGEMINI