Consolidated Financial Statements of direct subsidiaries as of December 31 2010

 

 

 

 

SORGENIA GROUP

 

ESPRESSO  GROUP

 

SOGEFI GROUP

 

KOS GROUP

 

 

 


SORGENIA GROUP

 

STATEMENT OF FINANCIAL POSITION

(in thousands of euro)

ASSETS

31.12.2010

31.12.2009

NON-CURRENT ASSETS

Intangible assets

237.794

213.654

Tangible assets

1.910.663

1.573.078

Investments in companies consolidated at equity

290.867

247.308

Other equity investments

968

1.091

Non-current financial assets

24.705

19.444

Other non-current assets

38.600

40.224

Deferred tax assets

138.278

99.356

TOTAL NON-CURRENT ASSETS

2.641.875

2.194.155

CURRENT ASSETS

Inventories

29.359

48.226

Current trade assets

666.823

612.332

Current financial assets

10.899

9.470

Other current assets

476.703

108.278

Cash and cash equivalents

43.378

62.366

TOTAL CURRENT ASSETS

1.227.162

840.671

TOTAL ASSETS

3.869.037

3.034.826

LIABILITIES AND SHAREHOLDERS' EQUITY

31.12.2010

31.12.2009

SHAREHOLDERS' EQUITY

Share capital

9.148

9.080

Total other reserves, Minority capital and reserve

750.131

724.533

Retained earnings/losses of the group

289.695

230.085

Dividend payment on account

--

(10.029)

Income/loss for period group, Income/loss for period minority interests

58.799

80.149

TOTAL EQUITY

1.107.773

1.033.818

of which:

EQUITY OF THE GROUP

1.019.921

954.608

MINORITY SHAREHOLDERS' EQUITY

87.853

79.210

NON-CURRENT LIABILITIES

Non-current bonds

1.294

2.070

Non-current financial liabilities

1.701.072

1.365.394

Non-current trade liabilities

--

634

Other non-current liabilities

3.419

36

Deferred taxes

34.400

31.639

Personnel provisions

1.951

1.986

Provisions for non-current risks and losses

24.196

15.966

TOTAL NON-CURRENT LIABILITIES

1.766.332

1.417.725

CURRENT LIABILITIES

Current financial liabilities

97.963

50.664

Current bonds

776

731

Current trade liabilities

499.769

489.186

Other current liabilities

386.229

31.571

Provisions for current risks and losses

10.194

11.131

TOTAL CURRENT LIABILITIES

994.931

583.283

TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY

3.869.037

3.034.826


SORGENIA GROUP

 

INCOME STATEMENT

(in thousands of euro)

 

2010

2009

TRADE REVENUES

2.668.496

2.325.825

Inventories

(4.822)

(10.600)

Costs for the purchase of goods

(2.336.880)

(2.036.436)

Costs for services

(143.338)

(136.912)

Personnel costs

(38.814)

(38.846)

Other operating income

51.116

90.015

Other operating costs

(81.154)

(114.691)

Adjustments to the value of investments consolidated at equity

36.490

39.462

Amortization, depreciation & writedown of intangible & tangible assets

(82.808)

(46.897)

OPERATING income

68.287

70.921

Financial income

11.278

13.343

Financial expense

(71.551)

(51.311)

Dividends

16

22

Adjustments to the value of financial assets

(514)

14

INCOME/LOSS BEFORE TAXES FROM

OPERATING ACTIVITY

7.515

32.988

Income taxes

51.284

47.161

INCOME/LOSS AFTER TAXES FROM

OPERATING ACTIVITY

58.799

80.149

Income (loss) from assets held for disposal

--

--

NET INCOME (LOSS) FOR THE PERIOD

58.799

80.149

of which:

   - NET INCOME/LOSS OF THE GROUP

50.362

66.850

   - NET INCOME/LOSS OF MINORITY SHAREHOLDERS

8.438

13.299

 


 

ESPRESSO GROUP

 

STATEMENT OF FINANCIAL POSITION

(in thousands of euro)

ASSETS

31.12.2010

31.12.2009

Intangible assets with an indefinite useful life

656.419

656.419

Other intangible assets

2.230

3.119

Intangible assets

658.649

659.538

Tangible assets

181.730

203.617

Investments consolidated at equity

28.602

28.334

Other equity investments

2.530

2.486

Non-current receivables

1.286

1.272

Deferred tax assets

33.884

48.561

NON-CURRENT ASSETS

906.681

943.808

Inventories

17.044

23.243

Trade receivables

234.738

229.945

Securities

60.390

25.179

Tax receivables

10.898

20.630

Other receivables

18.771

17.368

Cash & cash equivalents

134.957

135.012

CURRENT ASSETS

476.798

451.377

TOTAL ASSETS

1.383.479

1.395.185

LIABILITIES AND SHAREHOLDERS' EQUITY

31.12.2010

31.12.2009

Share capital

61.463

61.439

Reserves

196.118

217.096

Retained earnings (losses)

231.705

201.245

Net income (loss) for the year

50.123

5.825

Shareholders' Equity of the Group

539.409

485.605

Minority Shareholders' equity

3.906

9.824

SHAREHOLDERS' EQUITY

543.315

495.429

Borrowings

313.339

348.582

Provisions for risks and losses

40.117

40.407

TFR and other personnel provisions

71.957

83.907

Deferred tax liabilities

114.362

110.999

NON-CURRENT LIABILITIES

539.775

583.895

Borrowings

17.013

19.804

Provisions for risks and losses

35.555

48.844

Trade payables

143.856

147.553

Tax payables

22.058

12.735

Other payables

81.907

86.925

CURRENT LIABILITIES

300.389

315.861

TOTAL LIABILITIES

840.164

899.756

TOTAL LIABILITIES AND EQUITY

1.383.479

1.395.185


 

ESPRESSO GROUP

 

INCOME STATEMENT

(in thousands of euro)

 

2010

2009

Revenues

885.036

886.649

Change in product inventories

(1.351)

(771)

Other operating income

14.000

19.829

Purchase costs

(90.758)

(120.165)

Costs for services

(346.572)

(340.818)

Other operating costs

(25.406)

(23.056)

Value of investments consolidated at equity

1.027

1.013

Personnel costs

(288.731)

(316.018)

Amortization and valuations

(38.158)

(42.728)

Operating result

109.087

63.935

Net financial income/(expense)

(14.054)

(19.621)

Result before taxes

95.033

44.314

Taxes

(44.794)

(38.826)

NET RESULT

50.239

5.488

Net income Minority Shareholders

(116)

337

Net income of the Group

50.123

5.825

Basic earnings per share

0,125

0,015

Diluted earnings per share

0,117

0,014


 

SOGEFI GROUP

 

STATEMENT OF FINANCIAL POSITION

(in thousands of euro)

ASSETS

31.12.2010

31.12.2009

CURRENT ASSETS

Cash and cash equivalents

66.760

111.583

Other financial assets

200

46

Working capital

Inventories

98.456

85.915

Trade receivables

138.815

126.549

Other receivables

10.232

5.545

Tax receivables

12.178

9.911

Other assets

2.485

3.055

TOTAL NET WORKING CAPITAL

262.166

230.975

TOTAL CURRENT ASSETS

329.126

342.604

NON-CURRENT ASSETS

FIXED ASSETS

Land

14.423

14.175

Real estate, plant and equipment

208.445

211.623

Other tangible assets

4.278

5.731

of which finance leases

13.753

13.723

Intangible assets

133.489

131.372

TOTAL FIXED ASSETS

360.635

362.901

OTHER NON-CURRENT ASSETS

Investments in associates

--

101

Other available-for-sale financial assets

440

472

Financial receivables

--

68

Other receivables

10.146

9.029

Deferred tax assets

38.247

35.001

TOTAL OTHER NON-CURRENT ASSETS

48.833

44.671

TOTAL NON-CURRENT ASSETS

409.468

407.572

NON-CURRENT ASSETS HELD FOR DISPOSAL

722

700

TOTAL ASSETS

739.316

750.876

LIABILITIES AND SHAREHOLDERS' EQUITY

31.12.2010

31.12.2009

CURRENT LIABILITIES

Current bank payables

35.958

4.327

Current part of long term loans and other loans

42.773

67.378

of which finance leases

1.866

1.679

TOTAL SHORT-TERM BORROWINGS

78.731

71.705

Other short-term financial liabilities - derivatives

164

1.023

TOTALE SHORT-TERM BORROWINGS AND DERIVATIVES

78.895

72.728

Trade payables and other payables

210.019

199.818

Tax payables

6.235

2.727

Other current liabilities

2.121

1.971

TOTAL CURRENT LIABILITIES

297.270

277.244

NON-CURRENT LIABILITIES

MEDIUM-LONG TERM BORROWINGS AND DERIVATIVES

Bank loans

141.406

196.169

Other medium-long term loans

9.562

10.902

of which finance leases

7.187

8.034

TOTAL MEDIUM-LONG TERM BORROWINGS

150.968

207.071

Other medium-long term financial liabilities for derivatives

2.042

2.124

TOTAL MEDIUM-LONG TERM BORROWINGS AND DERIVATIVES

153.010

209.195

OTHER LONG-TERM LIABILITIES

Long-term provisions

41.777

51.033

Other payables

410

382

Deferred taxes

32.447

30.847

TOTAL  OTHER LONG-TERM LIABILITIES

74.634

82.262

TOTAL NON-CURRENT LIABILITIES

227.644

291.457

SHAREHOLDERS' EQUITY

Share capital

60.546

60.397

Reserves and retained earnings (losses)

117.874

114.053

Net income (loss) for the year of the group

18.821

(7.639)

TOTAL EQUITY ATTRIBUTABLE TO THE SHAREHOLDERS OF THE PARENT COMPANY

197.241

166.811

Minority interests

17.161

15.364

TOTAL SHAREHOLDERS' EQUITY

214.402

182.175

TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY

739.316

750.876


 

SOGEFI GROUP

 

INCOME STATEMENT

(in thousands of euro)

 

2010

2009

Sales revenues

924.713

780.987

Variable sales costs

622.963

529.832

CONTRIBUTION MARGIN

301.750

251.155

Fixed costs for production, research and development

98.586

90.370

Amortization and depreciation

44.924

42.150

Fixed costs for sales and distribution

32.367

31.059

Administrative costs and overheads

58.346

53.891

OPERATING INCOME

67.527

33.685

Restructuring costs

12.022

17.162

Capital losses (gains) from disposals

(509)

1.222

Exchange rate (gains) losses

220

781

Other non-operating costs (income)

14.021

9.445

- of which non-recurring

187

(11)

EBIT

41.773

5.075

Net financial expense (income)

9.554

10.783

Expense (income) from equity investments

(200)

(75)

INCOME BEFORE TAXES AND MINORITY INTERESTS

32.419

(5.633)

Income taxes

11.570

700

NET INCOME BEFORE MINORITY INTERESTS

20.849

(6.333)

Net loss (income) of Minority Shareholders

(2.028)

(1.306)

NET INCOME OF THE GROUP

18.821

(7.639)

Earnings per share (Euro):

Basic

0,165

(0,067)

Diluted

0,165

(0,067)


KOS GROUP

 

STATEMENT OF FINANCIAL POSITION

(in thousands of euro)

ASSETS

31.12.2010

31.12.2009

NON-CURRENT ASSETS

404.817

309.328

INTANGIBLE ASSETS

165.287

122.494

TANGIBLE ASSETS

224.830

175.898

INVESTMENT PROPERTY

5.978

--

EQUITY INVESTMENTS

908

5.413

OTHER RECEIVABLES

311

441

SECURITIES

150

150

DEFERRED TAXES

7.353

4.932

CURRENT ASSETS

174.026

111.370

INVENTORIES

2.583

1.885

RECEIVABLES WITH PARENT COMPANY

1.656

1.578

TRADE RECEIVABLES

103.452

80.762

OTHER RECEIVABLES

7.917

10.749

FINANCIAL RECEIVABLES

483

318

CASH AND CASH EQUIVALENTS

57.935

16.078

TOTAL ASSETS

578.843

420.698

LIABILITIES AND SHAREHOLDERS' EQUITY

31.12.2010

31.12.2009

SHAREHOLDERS' EQUITY

180.567

139.730

SHARE CAPITAL

7.747

6.480

RESERVES

175.750

143.804

RETAINED EARNINGS (LOSSES)

(6.565)

(12.723)

SHAREHOLDERS' EQUITY OF THE GROUP

176.932

137.561

MINORITY SHAREHOLDERS' EQUITY

3.635

2.169

NON-CURRENT LIABILITIES

217.397

156.311

OTHER BORROWINGS

182.647

129.306

TRADE PAYABLES

75

69

OTHER PAYABLES

66

56

DEFERRED TAXES

12.019

7.678

PERSONNEL PROVISIONS

19.083

17.477

PROVISIONS FOR RISKS AND LOSSES

3.507

1.725

CURRENT LIABILITIES

180.879

124.657

BANK OVERDRAFTS

33.831

28.128

OTHER BORROWINGS

31.215

22.499

PAYABLES TO PARENT COMPANY

4.147

1.924

TRADE PAYABLES

53.545

42.991

OTHER PAYABLES

45.667

23.038

PROVISIONS FOR RISKS AND LOSSES

12.474

6.077

TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY

578.843

420.698


 

KOS GROUP

 

INCOME STATEMENT

(in thousands of euro)

 

2009

2009

SALES REVENUES

325.370

273.404

COSTS FOR THE PURCHASE OF GOODS

(24.544)

(19.621)

COSTS FOR SERVICES

(126.039)

(107.637)

PERSONNEL COSTS

(122.193)

(103.973)

OTHER OPERATING INCOME

3.330

2.413

OTHER OPERATING COSTS

(13.802)

(11.560)

ADJUSTMENTS TO THE VALUE OF INVESTMENTS

CONSOLIDATED AT EQUITY

--

--

AMORTIZATION, DEPRECIATION AND WRITEDOWNS

(18.651)

(16.505)

OPERATING RESULT (EBIT)

23.471

16.521

FINANCIAL INCOME

1.072

512

FINANCIAL EXPENSE

(9.435)

(8.789)

DIVIDENDS

1

301

GAINS FROM TRADING SECURITIES

--

--

LOSSES FROM TRADING SECURITIES

--

--

ADJUSTMENTS TO THE VALUE OF FINANCIAL ASSETS

(200)

(331)

INCOME/(LOSS) BEFORE TAXES

14.909

8.214

INCOME TAXES

(10.457)

(8.210)

INCOME/(LOSS) FROM DISCONTINUED OPERATIONS

AND ASSETS HELD FOR DISPOSAL

--

--

NET INCOME/(LOSS) FOR THE PERIOD INCLUDING MINORITY INTERESTS

4.452

4

   - NET INCOME/LOSS OF MINORITY SHAREHOLDERS

460

358

   - NET INCOME/LOSS OF THE GROUP

3.992

(354)

Basic earnings per share

0,061

(0,005)

Diluted earnings per share

0,058

--