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FINANCIAL STATEMENTS
6
CONSOLIDATED FINANCIAL STATEMENTS
6.1.2
CONSOLIDATED INCOME STATEMENT
In millions of euros
Notes
2016
2015
Revenue
5.1
955.6
907.7
Payroll costs
5.3.1
(662.4)
(644.8)
Other operating income and expenses
5.4
(217.6)
(193.8)
Taxes other than on income
(1.3)
(1.5)
Depreciation, amortisation and provisions for recurring operating items, net
5.5
(8.8)
(10.3)
Operating profit before non-recurring items (EBITA)
5.6
65.5
57.3
Share of profit of equity-accounted investees
5.2
1.4
0.5
EBITA including share of profit of equity-accounted investees
66.9
57.8
Non-recurring income and expenses
5.6
(13.5)
(18.3)
Operating profit
5.6
53.4
39.5
Net financial income (expense) on cash and debt
8.5
(0.8)
4.0
Other financial income and expenses
(1)
8.5
(2.8)
(3.0)
Profit from continuing operations before tax
49.8
40.5
Income tax expense
12
(17.7)
(13.1)
Profit from continuing operations
32.1
27.4
Profit from discontinued operations
–
0.5
Consolidated profit for the period
32.1
27.9
Attributable to: Owners of the parent
31.5
27.2
Non-controlling interests
0.6
0.7
In euros
Notes
2016
2015
Basic earnings per share
7.3
1.48
0.93
Diluted earnings per share
(2)
7.3
1.23
0.93
Basic earnings per share from continuing operations
7.3
1.48
0.91
Diluted earnings per share from continuing operations
(2)
7.3
1.23
0.91
Basic earnings per share from discontinued operations
–
0.02
Diluted earnings per share from discontinued operations
–
0.02
(1) Including a €1.4 million expense related to the fair value remeasurement of Ornane bonds in 2015.
(2) The diluted earnings per share figure for 2015 would have been higher than basic earnings per share. Consequently, in accordance with IAS 33, diluted earnings per share for that year is
considered to be the same as basic earnings per share, i.e. €0.93.
The accompanying notes form an integral part of the consolidated financial statements.
ASSYSTEM
REGISTRATION DOCUMENT
2016
82