Universal Registration Document - Fiscal 2023

4. Consolidated financial statements

Shareholders’ equity and liabilities
(in million euros) NOTES AUGUST 31, 2023 AUGUST 31, 2022
Share capital

Share capital

NOTES

 

Share capital

AUGUST 31, 2023

590

Share capital

AUGUST 31, 2022

590

Additional paid-in capital

Additional paid-in capital

NOTES

 

Additional paid-in capital

AUGUST 31, 2023

248

Additional paid-in capital

AUGUST 31, 2022

248

Reserves and retained earnings

Reserves and retained earnings

NOTES

 

Reserves and retained earnings

AUGUST 31, 2023

3,704

Reserves and retained earnings

AUGUST 31, 2022

3,577

EQUITY ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT

EQUITY ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT

NOTES

 

EQUITY ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT

AUGUST 31, 20234,542

EQUITY ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT

AUGUST 31, 2022

4,415
NON-CONTROLLING INTERESTS

NON-CONTROLLING INTERESTS

NOTES

 

NON-CONTROLLING INTERESTS

AUGUST 31, 202312

NON-CONTROLLING INTERESTS

AUGUST 31, 2022

10
SHAREHOLDERS’ EQUITY

SHAREHOLDERS’ EQUITY

NOTES

11.1

SHAREHOLDERS’ EQUITY

AUGUST 31, 20234,554

SHAREHOLDERS’ EQUITY

AUGUST 31, 2022

4,425
Long-term borrowings

Long-term borrowings

NOTES

12.4 and 12.5

Long-term borrowings

AUGUST 31, 2023

5,056

Long-term borrowings

AUGUST 31, 2022

5,709

Long-term lease liabilities

Long-term lease liabilities

NOTES

7.1

Long-term lease liabilities

AUGUST 31, 2023

683

Long-term lease liabilities

AUGUST 31, 2022

759

Employee benefits

Employee benefits

NOTES

5.1

Employee benefits

AUGUST 31, 2023

265

Employee benefits

AUGUST 31, 2022

282

Other non-current liabilities

Other non-current liabilities

NOTES

4.3

Other non-current liabilities

AUGUST 31, 2023

174

Other non-current liabilities

AUGUST 31, 2022

197

Non-current provisions

Non-current provisions

NOTES

10.1

Non-current provisions

AUGUST 31, 2023

110

Non-current provisions

AUGUST 31, 2022

115

Deferred tax liabilities

Deferred tax liabilities

NOTES

9.3

Deferred tax liabilities

AUGUST 31, 2023

152

Deferred tax liabilities

AUGUST 31, 2022

161

NON-CURRENT LIABILITIES

NON-CURRENT LIABILITIES

NOTES

 

NON-CURRENT LIABILITIES

AUGUST 31, 20236,440

NON-CURRENT LIABILITIES

AUGUST 31, 2022

7,223
Bank overdrafts

Bank overdrafts

NOTES

12.2

Bank overdrafts

AUGUST 31, 2023

Bank overdrafts

AUGUST 31, 2022

8

Short-term borrowings

Short-term borrowings

NOTES

12.4 and 12.5

Short-term borrowings

AUGUST 31, 2023

537

Short-term borrowings

AUGUST 31, 2022

35

Short-term lease liabilities

Short-term lease liabilities

NOTES

7.1

Short-term lease liabilities

AUGUST 31, 2023

148

Short-term lease liabilities

AUGUST 31, 2022

184

Income tax payable

Income tax payable

NOTES

 

Income tax payable

AUGUST 31, 2023

177

Income tax payable

AUGUST 31, 2022

207

Current provisions

Current provisions

NOTES

10.1

Current provisions

AUGUST 31, 2023

79

Current provisions

AUGUST 31, 2022

99

Trade and other payables

Trade and other payables

NOTES

4.3

Trade and other payables

AUGUST 31, 2023

4,540

Trade and other payables

AUGUST 31, 2022

5,230

Voucher liabilities

Voucher liabilities

NOTES

3.2

Voucher liabilities

AUGUST 31, 2023

Voucher liabilities

AUGUST 31, 2022

3,509

Liabilities directly associated with assets held for sale or for distribution

Liabilities directly associated with assets held for sale or for distribution

NOTES

3.2

Liabilities directly associated with assets held for sale or for distribution

AUGUST 31, 2023

4,319

Liabilities directly associated with assets held for sale or for distribution

AUGUST 31, 2022

CURRENT LIABILITIES

CURRENT LIABILITIES

NOTES

 

CURRENT LIABILITIES

AUGUST 31, 20239,800

CURRENT LIABILITIES

AUGUST 31, 2022

9,272
TOTAL SHAREHOLDERS’ EQUITY AND LIABILITIES TOTAL SHAREHOLDERS’ EQUITY AND LIABILITIES

NOTES

 

TOTAL SHAREHOLDERS’ EQUITY AND LIABILITIESAUGUST 31, 202320,794 TOTAL SHAREHOLDERS’ EQUITY AND LIABILITIES

AUGUST 31, 2022

20,920