Fiscal 2022 Universal Registration Document

4.1.3 By line of services

Revenues by line of services are as follows:

(in million euros)	FISCAL 2022	FISCAL 2021
Food services	Food services FISCAL 2022 12,236	Food services FISCAL 2021 9,052
Facilities Management services	Facilities Management services FISCAL 2022 8,027	Facilities Management services FISCAL 2021 7,634
Total On-site Services revenues	Total On-site Services revenues FISCAL 2022 20,263	Total On-site Services revenues FISCAL 2021 16,687
Benefits & Rewards Services	Benefits & Rewards Services FISCAL 2022 865	Benefits & Rewards Services FISCAL 2021 745
Eliminations	Eliminations FISCAL 2022 (3)	Eliminations FISCAL 2021 (3)
TOTAL CONSOLIDATED REVENUES	TOTAL CONSOLIDATED REVENUES FISCAL 2022 21,125	TOTAL CONSOLIDATED REVENUES FISCAL 2021 17,428

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4.2 Operating expenses by nature and other operating income and expenses

4.2.1 Operating expenses by nature

(in million euros)	FISCAL 2022	FISCAL 2021
Employee costs	Employee costs FISCAL 2022 (10,395)	Employee costs FISCAL 2021 (9,274)
Wages and salaries	Wages and salaries FISCAL 2022 (8,137)	Wages and salaries FISCAL 2021 (7,228)
Other employee costs⁽¹⁾	Other employee costs⁽¹⁾ FISCAL 2022 (2,258)	Other employee costs⁽¹⁾ FISCAL 2021 (2,046)
Purchases of consumables and change in inventory	Purchases of consumables and change in inventory FISCAL 2022 (5,236)	Purchases of consumables and change in inventory FISCAL 2021 (3,899)
Depreciation, amortization, and impairment losses⁽²⁾	Depreciation, amortization, and impairment losses⁽²⁾ FISCAL 2022 (524)	Depreciation, amortization, and impairment losses⁽²⁾ FISCAL 2021 (619)
Amortization of intangible assets and property, plant and equipment and right-of-use assets relating to leases	Amortization of intangible assets and property, plant and equipment and right-of-use assets relating to leases FISCAL 2022 (528)	Amortization of intangible assets and property, plant and equipment and right-of-use assets relating to leases FISCAL 2021 (600)
Impairment of intangible assets and property, plant and equipment and right-of-use assets relating to leases	Impairment of intangible assets and property, plant and equipment and right-of-use assets relating to leases FISCAL 2022 4	Impairment of intangible assets and property, plant and equipment and right-of-use assets relating to leases FISCAL 2021 (19)
Rent and attached charges⁽³⁾	Rent and attached charges⁽³⁾ FISCAL 2022 (418)	Rent and attached charges⁽³⁾ FISCAL 2021 (154)
Other operating expenses⁽⁴⁾	Other operating expenses⁽⁴⁾ FISCAL 2022 (3,505)	Other operating expenses⁽⁴⁾ FISCAL 2021 (3,147)
TOTAL NET OPERATING EXPENSES	TOTAL NET OPERATING EXPENSES FISCAL 2022 (20,078)	TOTAL NET OPERATING EXPENSES FISCAL 2021 (17,093)

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Primarily payroll taxes, but also including costs associated with defined benefit plans and defined contribution plans (see note 5.1) and restricted share plans (see note 5.2.1).
Including the depreciation of right-of-use assets relating to lease contracts of 208 million euros recognized in Fiscal 2022 in accordance with IFRS 16 (252 million euros in Fiscal 2021).
Corresponds to rent not included in the measurement of the lease liabilities, primarily variable lease payments (commissions based on performance indicators of locations operated under concession arrangements), as well as lease expenses relating to short-term lease contracts and lease contracts of low value assets. The increase observed over the year relates mainly to the variable part of commissions due under concession arrangements, explained by the increase in revenues of the sites concerned.
Other expenses mainly include professional fees, other purchases used for operations, sub-contracting costs and travel expenses.

Fiscal 2022 Universal Registration Document

4 CONSOLIDATED FINANCIAL STATEMENTS

4.1.3 By line of services

4.2 Operating expenses by nature and other operating income and expenses

4.2.1 Operating expenses by nature