Universal Registration Document 2019

Invoices received and issued that were paid late during the year (amounts in thousands of euros): Article D. 441 - Il.: Invoices received that were paid late during the year Article D. 441 - Il.: Invoices issued that were paid late during the year 1 to 30 days 31 to 60 days 60 to 90 days 91 days or more Total (1 day or more) 1 to 30 days 31 to 60 days 60 to 90 days 91 days or more Total (1 day or more) (A) LATE PAYMENT PERIODS Cumulative number of invoices affected Cumulative amount of invoices affected excl. VAT 95.29 61.53 48.92 44.04 249.78 54.22 106.08 38.69 196.99 Percentage of the total amount excl. VAT of invoices received during the year 2.38% 1.54% 1.22% 1.10% 6.23% Percentage of the total amount excl. VAT of invoices issued during the year 0.54% 1.06% 0.39% 1.99% (B) INVOICES EXCLUDED FROM (A) RELATING TO DISPUTED AND UNRECORDED DEBTS AND RECEIVABLES Number of invoices excluded Total amount of excluded invoices (C) REFERENCE TERMS OF PAYMENT USED (CONTRACTUAL OR STATUTORY PERIOD - ARTICLE L.441‑6 OR ARTICLE L.443‑1 OF THE FRENCH COMMERCIAL CODE) Terms of payment used to calculate late payments • Statutory terms: 30 days end of month +15 • Statutory terms: 30 days end of month +15 Additional information ■ Deductible expenses for tax purposes are made up of depreciation and rental of passenger vehicles totaling €36,909. ■ LISI S.A. has, through a market making agreement with an independent service provider, purchased 200,681 LISI shares for €5.5 million and has sold 234,978 shares for a sum of €6.3 million. At December 31, 2019, the number of LISI shares held through the market making agreement was 16,203. ■ Treasury shares held at December 31, 2019 totaled 880,256 shares, including those related to the market making agreement. 80 LISI 2019 UNIVERSAL REGISTRATION DOCUMENT Company financial statements 3