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FINANCIAL AND ACCOUNTING INFORMATION
1. 2016 Consolidated Financial Statements
217
SAINT-GOBAIN
- REGISTRATION DOCUMENT 2016
Segment information
3.2
in 2016 compared with prior years.
were no changes in the presentation of segment information
sector and business in line with its internal reporting. There
The Group has chosen to present segment information by
Group’s internal organization as presented to management.
In accordance with IFRS 8, segment information reflects the
Segment assets and liabilities include net property, plant and
assets, after deducting deferred taxes on brands and land.
equipment, working capital, goodwill and net other intangible
acquiring non-current assets under finance leases.
plant and equipment and does not include the cost of
Capital expenditure corresponds to acquisitions of property,
as follows:
Segment information is presented by sector and by business
Innovative Materials (IM) Sector:
Flat Glass,
High-Performance Materials (HPM);
Construction Products (CP) Sector:
Interior Solutions: Insulation and Gypsum,
Products;
Exterior Solutions: Industrial Mortars, Pipe and Exterior
Building Distribution Sector.
support functions (tax, cash management, purchasing, etc.).
column includes holding companies and certain corporate
customers and are eliminated in consolidation. The “Other”
financial reporting requirements. Intragroup (“internal”) sales
used to prepare the consolidated financial statements and meet
allocation decisions. These indicators are based on the data
measure operational performance and to make resource
are generally carried out on the same terms as sales to external
Management uses several different internal indicators to
Segment information for 2016 and 2015 by sector and by business is as follows:
2016
(in € millions)
Innovative Materials
Construction Products
Distribution
Building
Other*
Total
Glass
Flat
Materials
Performance
High-
eliminations
segment
Intra-
Total Solutions
Interior
Solutions
Exterior
eliminations
segment
Intra-
Total
External sales
5,338
4,385
9,723 5,978
5,126
11,104
18,245
21 39,093
Internal sales
26
122
(14)
134
605
297
(85)
817
3 (954)
0
Net sales
5,364
4,507
(14) 9,857
6,583
5,423
(85)
11,921
18,248 (933) 39,093
Operating
income/(loss)
490
616
1,106
675
431
1,106
616 (10)
2,818
income/(loss)
Business
426
475
901
555
386
941
552 (90)
2,304
income/(loss) of
Share in net
companies
equity-accounted
17
2
19
12
3
15
1
1
36
amortization
Depreciation and
272
161
433
307
154
461
254
32 1,180
assets
Impairment of
19
75
94
88
3
91
4
189
EBITDA
762
777
1,539
982
585
1,567
870 22 3,998
Capital expenditure 375
198
573
337
178
515
245
37 1,370
operations
Cash flow from
1,031
899
519 300 2,749
Goodwill, net
240
1,679
1,919
3,631
2,293
5,924
2,826
0 10,669
brands
Non-amortizable
0
0
0
749
90
839
1,305
0 2,144
Total segment
assets and liabilities
7,553
12,225
7,501
659 27,938
“Other” corresponds to the elimination of intragroup transactions for internal sales, and holding company transactions for the other captions.
*