EXHIBIT 2.10 SÜDZUCKER AG Statement of Comprehensive Income 1 March 2016 to 28
February 2017 € million Notes 2016/17 2015/16 Revenues (6) 6,476.0 6,387.0 Change in
work in progress and finished goods inventories and internal costs capitalized 141.1 – 175.3
Other operating income (8) 98.7 122.5 Cost of materials (9) -4,323.2 -4,091.8 Personnel
expenses (10) -841.7 -831.5 Depreciation (11) -285.9 -283.9 Other operating expenses (12)
-859.1 -905.1
Result from companies consolidated at equity (13) 35.0 55.0 Result from operations (14)
440.9 276.9 Financial income (15) 50.7 59.6 Financial expense (15) -84.6 -109.8 Earnings
before income taxes 407.0 226.7 Taxes on income (16) -94.9 -45.8 Net earnings (18) 312.1
180.9 of which attributable to Südzucker AG shareholders 213.6 108.9 of which attributable
to hybrid capital 13.4 18.4 of which attributable to other noncontrolling interests 85.1 53.6
Earnings per share (€) (18) 1.05 0.53
Ratio analysis :
2016–17
2015–16
a
Gross profit *(Revenue – cost of materials)
(6,476-4,323.2)
= $ 2,152.8
(6,387-4,091.8)
= $ 2,295.2
b
Operating profit
$ 440.9
$ 276.9
c
Net Earnings
$ 312.1
$ 180.9
A
Gross profit ratio (Gross profit/ Revenue)
2,152.8/6,476
= 33.24%
2,295.2/6,387
= 35.9%
B
Operating profit ratio (Operating profit/ Revenue)
440.9/6,476
= 6.81%
276.9/6,387
= 4.34%
= 4.82%
= 2.83%