(in€'000)
12/31/13
12/31/12
Pre-taxsales
1,148,971
1,081,341
Changes instock, finishedproductsand
production inprogress
12,474
9,105
Totalproduction
1,161,445
1,090,446
Other revenues*
14,016
16,925
Totaloperatingrevenues
1 ,175,461
1,107,371
Consumedgoods
(310,892)
(301,821)
Otherpurchasesandexternal charges
(219,416)
(204,490)
Valueadded
645,154
601,060
Taxesandduties**
(8,614)
(8,674)
Personnel expenses (including temporary
employees)***
(457,657)
(437,578)
EBITDA
178,883
154,808
Depreciation
(57,450)
(55,560)
Netprovisions
7,456
1,170
EBIT
128,889
100,418
Non-recurringoperatingexpenses
(16,393)
(9,267)
Non-recurringoperating revenues
2,639
47
Operatingprofit
115,134
91,199
Financingexpensesandrevenueoncash
(1,310)
(3,664)
Revenueoncash
1,948
1,006
Financingexpenses
(3,258)
(4,672)
Other interestrevenueandexpenses
(2,504)
1,295
Other financial items
12,676
15,413
Other interestexpenses
(15,180)
(14,119)
Taxes (ofwhichCVAE (TaxonCompanies’
AddedValue)**
(36,779)
(31,715)
Profit (loss)fortheperiod
74,540
57,115
attributableascompanyshareholders’
equity
74,639
57,287
Interestnotgrantingcontrolover the
company
(99)
(172)
Earningspershare (in€):
7,12
5,47
Dilutedearningspershare (in€):
7,12
5,47
* Inorder toprovide readersof the financial statementswithbetter information that is inaccordance
with internationalstandards, inthe2013financialstatementstheCompanyhascontinuedclassifying
revenuesrelatedtoCIR (ResearchTaxCredit)as “OtherRevenues”.
**As at December 31, 2013, in accordancewith the CNC (National Accounting Committee) notice of
January14,2010, theamountofCVAE (TaxonCompanies’AddedValue)wasclassifiedas “Corporate
Taxes” (onprofits) inthesumof-€6.0m.
***The “CICE” (Taxcredit forcompetitivenessandemployment)hasbeenpresented inapplicationofthe
IFRSstandardsasadeduction fromtheemployment-relatedexpenses foranamountof€4.7million.
(enmilliers d'euros)
12/31/13
12/31/12
Profit (loss)fortheperiod
74,540
57,115
Other itemsofoverall incomeapplied
toshareholdersequity
Actuarialgainsand lossesoutofemployee
benefits (grosselement)
2,718
(5,587)
Actuarialgainsand lossesoutofemployee
benefits (tax impact)
(609)
935
Other itemsofoverall income thatwill
causea reclassificationof income
388
48
Exchange ratespreads resulting
from foreignbusiness
(140)
Hedging instruments (grosselement)
2,248
1,473
Hedging instruments (tax impact)
(812)
Restatementsoftreasuryshares
(grosselement)
Restatementsof treasuryshares
(tax impact)
(9,702)
(3,907)
Payment inshares (grosselement)
(2,974)
389
Payment inshares (tax impact)
253
(442)
Impactofacorrection indeferred taxation
forpreviousperiods insharebased
paymentsand restatementof treasury
stock
(558)
Otherportionsofglobalearnings,
aftertaxes
(9,187)
(7,092)
Totaloverall incomefortheperiod
65,353
50,024
72
LISI 2013
Incomestatements
STATEMENTOFOVERALL
EARNINGS
financialdata
