Christophe Dupard

Senior Freelance Consultant specialized in Group Consolidation and Financial Reporting with over 25 years of experience in international environments under IFRS and US GAAP. I support finance organizations in delivering reliable group reporting, managing complex consolidation perimeters, and navigating transition or transformation phases. Throughout my career, I have worked with international groups and private equity environments, often in high-stakes financial contexts such as acquisitions, divestments, refinancing operations, and fast close challenges. I combine technical expertise in consolidation with a hands-on, problem-solving approach. My areas of expertise include: Group consolidation & monthly/statutory reporting M&A integration and carve-outs Financial process optimization & closing acceleration Other Freelance Assignments – Consolidation & Financial Reporting Consultant Various International and French Groups – IFRS, US GAAP & French GAAP 2012 – 2025 Delivered consolidated financial statements for small and mid-sized groups across diverse sectors (industry, healthcare, engineering, services). Assisted CFOs and Group Controllers during year-end closings and audit preparation. Key missions included: Groupe ISB – Wood construction materials Groupe B2E – B2B distribution American Hospital of Paris – Healthcare Maison des Métiers (Chanel Group) – Corporate services Fondasol Group – Engineering & ground investigation Empruntis – Financial services Groupe Pommier – Automotive equipment manufacturing

Wolseley France (Ferguson Plc listed in LSE) Management of consolidation department (4 persons) Monthly reporting in HFM Main events since January 2012: Mar-12 Brossette divestment to St Gobain (350 branches 2600 persons)/ Mar-13 Wood solutions Carve out / Dec-13 Disposal of 104 branches to Chausson Matériaux / Mar-15 Divestment of Wood solutions Business (500 persons)/ Mar-16 Divestment of Building Materials (700 M€ Revenue)

Delegated management of public services: Water supply and wastewater treatment- waste management €1.5 Billion of sales,12 000 persons-September 2010 to October 2011 Mission: Management of consolidation department 70 entities – Quarterly consolidation in HFM PPA valuation of Bluegreen acquisition (goodwill, property, delegated golf management contracts )

Family-owned company with global market leadership in B-to-B distribution of electrical products (€12Billion of sales,33 000 persons) -September 2008 to October 2009 Mission: Purchase Price Accounting related to Hagemeyer (3rd in this business) acquisition Calculation with an appraiser of PPA valuation (goodwill, property, distribution network mainly) Aid to Hagemeyer’s entities for reporting purpose : 18 unites 3 scopes (North America, North Europe, Asia) Others tasks : In charge of US zone (Sonepar entities)

Chemical group listed in Euronext (€5Billion of sales,16 000 persons) -September 2005 to September 2008 Senior in consolidation department Management of the migration process between two financial consolidation software packages (from Carat to Magnitude) – Magnitude training in affiliates – from Sept 05 to Feb 06 In charge of US and UK zone and Energy services business units (+20 units) Collaborated closely with USGAAP expert to achieve consolidation for the world scope. Manager of Cash flow statement for the group; Control of derivative instruments (include hedging ) Control of provisions : risk; contingency, environmental

Advertising agency – WPP group (42 M€ of revenue , 410 persons) June 2001 to August 2005 Financial controller & consolidation Reporting manager for French scope, 7 units with sub-consolidation, coordination with HQ in London. In charge of IFRS change, and Sarbanes-Oxley for report issues, Tax reviewer at group level (2 tax consolidation with 12 units), help to affiliates for tax issues (VAT with foreign countries, withholding tax) Creation of budget and follow up of forecast by line of business.

Sale of movie rights to foreign markets (€6 Million of sales, 10 persons) -May 2000 to April 2001. Financial Controller Financial ratio analysis, Quarterly report. Production and following of budget by activity Treasury forecast and loan management

Extraction, production and sale of minerals (€16Million of sales, 90 persons) –November 1998 to April 2000. Monthly report to U.S. parent company Deployed financial management computer system, to help budgeting and forecast. Credit management

CPA and Audit firm (€6.5 Million of sales, 40 persons) –September 1996 to October 1998. Audit in real estate and services sector Accounting review and production of statutory report