Cap Gemini - Registration Document 2016

4

FINANCIAL INFORMATION

4.2 Consolidated financial statements

Consolidated financial statements

Consolidated income statement 4.2.1

2015

2016

Notes

Amount 11,915 (8,838)

%

Amount 12,539 (9,183) (1,032)

%

in millions of euros

Revenues

4 - 6

100

100

Cost of services rendered

(74.2)

(73.3)

Selling expenses

(955) (860)

(8.0) (7.2)

(8.2) (7.0)

General and administrative expenses

(884)

Operating expenses Operating margin*

7

(10,653)

(89.4)

(11,099)

(88.5)

1,262

10.6 (2.0)

1,440

11.5 (2.3)

Other operating income and expense

8

(240)

(292)

Operating profit Net finance costs

1,022

8.6

1,148

9.2

9 9

(55) (63)

(0.5) (0.5) (1.0)

(104)

(0.8) (0.4) (1.2) (0.8)

Other financial income and expense

(42)

Net financial expense

(118) (1) 203 1,107

(146) (2) (94)

Income tax income (expense)

10

1.7 9.3

PROFIT FOR THE YEAR

908

7.2

Attributable to:

Owners of the Company Non-controlling interests

1,124

9.4

921 (13)

7.3

(17)

(0.1)

(0.1)

EARNINGS PER SHARE Average number of shares outstanding during the year

169,450,721

168,452,917

Basic earnings per share (in euros)

11

6.67

5.44

179,080,780

Diluted average number of shares outstanding

178,581,519

Diluted earnings per share (in euros)

11

6.33

5.25

Including the remeasurement of deferred tax assets on US tax loss carry-forwards in the amount of €476 million, (1) Including tax income (net) of €180 million in respect of goodwill arising on legal restructurings. (2) Operating margin, an alternative performance measure monitored by the Group, is defined in Note 3, Alternative performance measures. (*)

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Registration Document 2016 — Capgemini