Page 41 - Financial report 2011

LISI 2011 — 41 — financial report
Consolidated financial statements
2.3 Consolidation perimeter
2.3.1 Changes in the consolidation scope in the financial year 2011
The major scope changes are the following:
Acquisitions in the LISI AEROSPACE division
Companies Type of change Date of transaction Date of 1st consolidation
CREUZET AERONAUTIQUE Acquisition of 100% of equity interests 07/22/2011 07/01/2011
INDRAERO SIREN Acquisition of 100% of equity interests 07/22/2011 07/01/2011
Disposal of LISI COSMETICS
Company Type of change Date of transaction Date of deconsolidation
LISI COSMETICS Disposal of 100% of equity interests 04/06/2011 01/01/2011
2.3.2 Impact on Group indicators of changes in scope that occurred in 2011
Newly-consolidated company CREUZET AERONAUTIQUE
% impact on the Group’s
indicators
Sales revenue H2 2011 €35.1m 3.79
EBIT H2 2011 €2.8m 3.68
Newly-consolidated company INDRAERO SIREN
% impact on the Group’s
indicators
Sales revenue H2 2011 €27.1m 2.93
EBIT H 2 2011 €-0.3m - 0.45
Exiting company LISI COSMETICS
% impact on the Group’s
indicators
Sales revenues 2010 €52.8m 5.71
EBIT 2010 €3.8m 5
Changes in scope are included in the thresholds recommended by the supervision authorities. We have not established any proforma statements.