Shareholder glossary

The French public authority responsible for safeguarding the protection of savings invested in financial products (including shares), ensuring the proper functioning of financial markets (through regulation and supervision), and providing investor information.

A securities operation that enables the company to increase its cash reserves through the creation of new shares. This must be authorized by an extraordinary general meeting. A capital increase may be conducted with or without preemptive subscription rights (PSR). The PSR grants existing shareholders priority to subscribe to new shares to preserve their percentage ownership.

Internal resources generated by operations to finance investments, repay debts, or distribute dividends. A positive CFO increases cash reserves.

Financial statements that incorporate the accounts of all subsidiaries of the parent company. The key documents used to analyze the group’s financial position and performance are the balance sheet, income statement, and accompanying notes.

An economic performance indicator measuring the result generated by normal and recurring business activities, excluding exceptional or non-operating items.

A mechanism enabling investors to buy or sell shares on credit. HOPSCOTCH GROUPE shares listed on Euronext Growth are not eligible for SRD.

A portion of the profit earned by the company distributed to shareholders (also known as a coupon). The “ex-dividend date” refers to the action of paying a dividend to its recipient.

A financial indicator measuring the theoretical enrichment of a shareholder holding one share over a fiscal year.

A financial metric that measures a company’s operational performance independently of its financial structure.

A financial metric measuring operational performance independently of financial structure, neutralizing the accounting effect of IFRS standards, which modify the treatment of lease contracts in the accounts.

A profitability indicator measuring the portion of gross margin that converts into EBITDA. It reflects the company’s economic efficiency in generating value from its current operating expenses excluding depreciation and provisions.

A regulated but non-regulated market, formerly called Alternext, designed to facilitate SMEs’ access to capital and financial markets in a simplified manner.

The decision-making body that convenes annually gathering all shareholders to make key decisions related to the company, such as approving annual financial statements, distributing dividends, and appointing or dismissing executives.

A set of accounting standards intended to harmonize the presentation of financial statements globally.

A unique international code that identifies a financial instrument. The ISIN of HOPSCOTCH GROUPE shares is FR0000065278.

The value created by the company after deducting external purchases related to services from revenue.

The market value of a listed company. It depends on the share price and the number of shares outstanding, and can therefore fluctuate daily.

The share of net income attributable to the parent company’s shareholders after deducting minority interest.

An economic performance indicator that includes ROC as well as non-recurring operating income and expenses.

A profitability indicator measuring the portion of gross margin that converts into Operating Income (ROC). It reflects the company’s economic efficiency in generating value after accounting for depreciation and provisions related to past investments.

A financial indicator measuring the portion of net income distributed to shareholders as dividends. The undistributed profit balance is retained as reserves to finance the company’s development.

The total amount of sales, excluding taxes, of goods and/or services realized by the company.

The impact of acquisitions or disposals of activities or subsidiaries on the consolidation scope of a company, and consequently, on its financial performance. The ISO scope corresponds to all existing activities prior to any acquisition or disposal, allowing for the evaluation of the group’s real (or organic) performance without the influence of external transactions.

A fraction of a company’s share capital. The shareholder holding one or more shares is entitled to rights: the right to vote, the right to information, and the right to dividends (when the company distributes a portion of its profits).

The total contributions provided by shareholders. It is recorded in the company’s bylaws and only changes upon incorporation or following share capital transactions.

The portion of profit or loss from companies in which the Group holds a significant but non-controlling interest.

A situation where a company holds its own shares (directly or through a subsidiary). These shares carry no voting rights or rights to dividends and may either be held, canceled, or reissued.

The financial resources necessary for a company to cover the timing gap between cash inflows and outflows related to its operating cycle.