Vilmorin & Cie - Annual report 2017-2018

5 ANNUAL REPORT Vilmorin & Cie 161 2017-2018 3- Comparability of the income statements In order to analyze the results with comparable consolidation and currency translation scope, a pro-forma income statement for 2016-2017 has been established in the following conditions: In order to neutralize the impact of currency variations, the income statement on June 30, 2017 has been restated by applying the average rate on June 30, 2018. Companies exiting the scope during fiscal year 2017-2018 have been neutralized for the previous fiscal year, namely: - None Companies entering the scope during fiscal year 2017-2018, and providing new business, have been added to the financial statements on June 30, 2017, namely: - Prime Seed Co Botswana - Prime Seed Co Zimbabwe Information is restated as follows: In millions of euros Variation % 17-18 16-17 restated Revenue from ordinary activities -0.9% 1,346.0 1,358.5 Operating income -16.3% 97.1 116.0 Income from continuing operations -12.0% 76.9 87.4 Income from discontinued operations - - - Income for the period -12.0% 76.9 87.4 Note 4: Operating segments 1- General principles The rules applicable to the presentation of operating segments are defined in Note 1 paragraph 7 of the “Accounting methods and principles in IFRS standards.” 2- Information according to business segment The internal information made available to Vilmorin & Cie’s Executive Committee, the Chief Operating Decision-Maker, corresponds to the managerial organization of the company which is based on segmentation according to activity. Consequently, the operating segments, as defined by standard IFRS 8, are the business segments on which Vilmorin & Cie operates. Existing operating segments on June 30, 2018 were as follows: Vegetable Seeds Field Seeds 5.1. Consolidated Financial Statements Financial INFORMATION