2023 07 27 Nexans 2023 Half Year Financial Report

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CONTENTS
2023 HALF-YEAR FINANCIAL REPORT

1.

FIRST-HALF 2023 HIGHLIGHTS .........................................................................................................................................2

2.

FINANCIAL PERFORMANCE .............................................................................................................................................3

3.

2023 OUTLOOK ...............................................................................................................................................................7

4.

RISK FACTORS .................................................................................................................................................................7

5.

RELATED-PARTY TRANSACTIONS ....................................................................................................................................7

6.

2023 INTERIM FINANCIAL STATEMENTS .........................................................................................................................8
6.1. CONSOLIDATED FINANCIAL STATEMENTS ....................................................................................................................................... 9
6.1.1. Consolidated income statement .................................................................................................................................. 9
6.1.2. Consolidated statement of comprehensive income ................................................................................................... 10
6.1.3. Consolidated balance sheet ....................................................................................................................................... 11
6.1.4. Consolidated statement of changes in equity............................................................................................................ 12
6.1.5. Consolidated statement of cash flows ....................................................................................................................... 13
6.1.6. Notes to the consolidated financial statements ........................................................................................................ 14
Note 1.
Summary of significant accounting policies .............................................................................................. 15
Note 2.
Significant events of the period ................................................................................................................. 17
Note 3.
Operating segments .................................................................................................................................. 18
Note 4.
Revenue from contracts with customers ................................................................................................... 20
Note 5.
Other operating income and expenses ...................................................................................................... 21
Note 6.
Net asset impairment ................................................................................................................................ 21
Note 7.
Assets held for sale .................................................................................................................................... 22
Note 8.
Other financial income and expenses ........................................................................................................ 22
Note 9.

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