Universal Registration Document - Fiscal 2023

4.1.5 Consolidated statement of changes in shareholders’ equity

4.1. Consolidated financial statements

4.1.5 Consolidated statement of changes in shareholders’ equity

4.1.5 Consolidated statement of changes in shareholders’ equity

  TOTAL SHAREHOLDERS’ EQUITY
(in million euros) NUMBER OF SHARES OUTSTANDING SHARE CAPITAL ADDITIONAL PAID-IN CAPITAL RESERVES AND COMPREHENSIVE INCOME CURRENCY TRANSLATION ADJUSTMENT ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT NON-CONTROLLING INTERESTS TOTAL
Notes 11.1     11.1        
Shareholders’ equity as of August 31, 2022 147,454,887 590 248 3,992 (415) 4,415 10 4,425
Net profit for the year       794   794 10 804
Other comprehensive income (loss), net of tax       125 (396) (271) (2) (273)
Comprehensive income       919 (396) 523 8 531
Dividends paid       (352)   (352) (7) (359)
Treasury share transactions       (52)   (52)   (52)
Share-based payment (net of income tax)       45   45   45
Change in ownership interest without any change of control       (36)   (36) 2 (34)
Other       (1)   (1) (1) (2)
SHAREHOLDERS’ EQUITY AS OF AUGUST 31, 2023 147,454,887 590 248 4,514 (811) 4,542 12 4,554
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            TOTAL SHAREHOLDERS’ EQUITY
(in million euros) NUMBER OF SHARES OUTSTANDING SHARE CAPITAL ADDITIONAL PAID-IN CAPITAL RESERVES AND COMPREHENSIVE INCOME CURRENCY TRANSLATION ADJUSTMENT ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT NON-CONTROLLING INTERESTS TOTAL
Notes 11.1     11.1        
Shareholders’ equity as of August 31, 2021 147,454,887 590 248 3,455 (1,125) 3,168 7 3,175
Impact of changes in accounting principles*       (21)   (21)   (21)
Shareholders’ equity as of September 1, 2021 147,454,887 590 248 3,434 (1,125) 3,147 7 3,154
Net profit for the year       695   695 9 704
Other comprehensive income (loss), net of tax       129 710 839 5 844
Comprehensive income       824 710 1,534 14 1,548
Dividends paid       (294)   (294) (11) (305)
Treasury share transactions       (9)   (9)   (9)
Share-based payment (net of income tax)       38   38   38
Change in ownership interest without any change of control       1   1 (1) —
Other       (1)   (1) 1 —
SHAREHOLDERS’ EQUITY AS OF AUGUST 31, 2022 147,454,887 590 248 3,992 (415) 4,415 10 4,425
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* Corresponding to the application of the IFRS Interpretation Committee decisions issued in March, providing details on the accounting for configuration and customization costs of SaaS (Software as a Service) type software, and in April 2021, clarifying the calculation methods, in application of IAS 19 “Employee benefits”, for certain commitments relating to defined benefit plans.