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FINANCIAL STATEMENTS
6
CONSOLIDATED FINANCIAL STATEMENTS
6.1.2
CONSOLIDATED INCOME STATEMENT
In millions of euros
Notes
2015
2014
Revenue
907.7
866.6
Payroll costs
28
(644.8)
(631.9)
Other operating income and expenses
29
(193.8)
(171.6)
Taxes other than on income
(1.5)
(1.8)
Depreciation, amortisation and provisions for recurring operating items, net
30
(10.3)
(9.5)
Operating profit before non-recurring items (EBITA)
57.3
51.8
Share of profit of equity-accounted investees
0.5
0.3
EBITA including share of profit of equity-accounted investees
57.8
52.1
Non-recurring income and expenses
31
(18.3)
(15.9)
Operating profit
39.5
36.2
Net financial income (expense) on cash and debt
32
4.0
1.8
Fair value remeasurement of the derivative embedded in Ornane bonds
33
(1.4)
1.3
Other financial income and expenses
33
(1.6)
(8.8)
Profit from continuing operations before tax
40.5
30.5
Income tax expense
34
(13.1)
(8.6)
Profit from continuing operations
27.4
21.9
Profit from discontinued operations
39
0.5
–
Consolidated profit for the period
27.9
21.9
Attributable to:
Owners of the parent
(
*
)
27.2
21.8
Non-controlling interests
0.7
0.1
(*) Excluding the fair value remeasurement of the derivative embedded in Ornane bonds (net of tax), profit for the period attributable to owners of the parent amounted to €28.1 million for
2015 and €21.0 million for 2014.
In euros
Notes
2015
2014
Basic earnings per share
35
0.93
0.89
Diluted earnings per share
(
**
)
35
0.93
0.89
Basic earnings per share from continuing operations
0.91
0.89
Diluted earnings per share from continuing operations
(
**
)
0.91
0.89
Basic earnings per share from discontinued operations
0.02
–
Diluted earnings per share from discontinued operations
0.02
–
(**) The diluted earnings per share figures for 2014 and 2015 would be higher than basic earnings per share. In accordance with IAS 33, diluted earnings per share is therefore considered to
be the same as basic earnings per share, i.e. €0.93 for 2015 and €0.89 for 2014.
The accompanying notes form an integral part of the consolidated financial statements.
ASSYSTEM
FINANCIAL REPORT
2015
74