CONSOLIDATED FINANCIAL

STATEMENTS

AS OF DECEMBER 31ST, 2021

Table of content

Selected Financial information................................................................................................................

4

Consolidated statement of financial position .........................................................................................

5

Consolidated income statement .............................................................................................................

6

Consolidated income statement of integrated companies.....................................................................

7

Consolidated statement of cash flows ....................................................................................................

9

Consolidated statement of changes in equity.......................................................................................

10

Annex to the consolidated financial statements...................................................................................

11

Significant events of the first half of 2021 and after December 31st, 2021 .....................................

11

Note 1 - Accounting principles and valuation methods....................................................................

14

Note 2 - Consolidation scope and change during the period...........................................................

27

Note 3 - Transition to IFRS standards ...............................................................................................

29

Note 4 - Goodwill..............................................................................................................................

32

Note 5 - Other intangible assets.......................................................................................................

35

...........................................................................................................................................................

35

Note 6 - Tangible fixed assets...........................................................................................................

37

Note 7 - Investments in associates...................................................................................................

40

Note 8 - Shares of non-consolidated companies .............................................................................

41

Note 9 - Other fixed financial assets ................................................................................................

43

Note 10 - Inventories........................................................................................................................

43

Note 11 - Accounts receivables ........................................................................................................

44

Note 12 - Other operating receivables .............................................................................................

44

Note 13 -Cash and equivalents.........................................................................................................

45

Note 14 - Equity................................................................................................................................

45

Note 15 - Provisions..........................................................................................................................

47

Note 16 - Income taxes and deferred taxes .....................................................................................

48

Note 17 - Current and non-current financial liabilities.....................................................................

50

Note 18 - Accounts payable..............................................................................................................

52

Note 19 - Other operating debts ......................................................................................................

52

Note 20 - Turnover and other income from the activity ..................................................................

53

Note 21 - Purchases, taxes and personnel costs ..............................................................................

53

Note 22 - Depreciation and provisions.............................................................................................

55

Note 23 - Other income and expenses from current operations.....................................................

55

Note 24 - Income from cash and equivalents...................................................................................

56

Note 25 - Cost of gross financial debt ..............................................................................................

56

CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31ST, 2021

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Note 26 - Other financial income and expenses ..............................................................................

57

Note 27 - Formation du résultat financier........................................................................................

57

Note 28 - Charge d'impôt .................................................................................................................

57

Note 29

- Share of associates net income ........................................................................................

57

Note 30

Note 30 - Earnings per share ..............................................................................................

58

Note 32

- Consolidated segment information..................................................................................

62

As of December 31, 2021, the results by business sector are detailed below .................................

62

Note 33

- Audit related fees .............................................................................................................

63

CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31ST, 2021

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Selected Financial information

Consolidated financial statements as of December 31st, 2021

Page 4 of 63

Consolidated statement of financial position

Consolidated financial statements as of December 31st, 2021

Page 5 of 63

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Delta Drone SA published this content on 08 December 2022 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 08 December 2022 10:22:02 UTC.