PERNOD RICARD - 2018-2019 Universal registration document

6.

CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

Restatement of the financial statements Consolidated income statement for the period ended 30 June 2018:

30.06.2018 as reported

IFRS 15 impact

30.06.2018 restated

€ million

Net sales

8,987 (3,383) 5,604 (1,720) 3,884 (1,526) 2,358

(265)

8,722

Cost of sales

(50)

(3,433) 5,289 (1,429) 3,860 (1,502) 2,358

Grossmargin after logistics expenses Advertising and promotion expenses

(315)

291

Contribution after advertising and promotion expenses

(24)

Structure costs

24

Profit fromRecurring Operations Other operating income and expenses

-

(62)

(62)

Operating profit Financial expenses Financial income Financial results Corporate income tax

2,296

2,296

(375)

(375)

74

74

(301) (392)

(301) (392)

Share of net profit/(loss) of associates

-

-

NET PROFIT

1,603

1,603

O/w: non controlling interests —

26

26

Group share —

1,577 5.97 5.94

1,577 5.97 5.94

Earnings per share – basic (in euros) Earnings per share – diluted (in euros)

Segment information at 30 June 2018

30.06.2018 as reported

IFRS 15 impact

30.06.2018 restated

€ million

Net sales

8,987 5,604 (1,720) 3,884 2,358

(265) (315)

8,722 5,289

Gross margin after logistics expenses Advertising and promotion expenses

291

(1,429) 3,860 2,358

Contribution after advertising and promotion expenses PROFIT FROMRECURRINGOPERATIONS

(24)

-

America

30.06.2018 as reported

IFRS 15 impact

30.06.2018 restated

€ million

Net sales

2,546 1,690

(62) (62)

2,485 1,629 (495) 1,134

Gross margin after logistics expenses Advertising and promotion expenses

(533) 1,157 735

38

Contribution after advertising and promotion expenses PROFIT FROMRECURRINGOPERATIONS

(24)

-

735

164

2018-2019

PERNOD RICARD UNIVERSAL REGISTRATIONDOCUMENT