The major classes of assets and liabilities of the Benefits & Rewards Services activity (Pluxee) classified in Assets held for sale or for distribution and in Liabilities directly associated with assets held for sale or for distribution in the consolidated statement of financial position as of August 31, 2023, are:
| (in million euros) | AUGUST 31, 2023 |
|---|---|
| Goodwill | Goodwill AUGUST 31, 2023635 |
| Other intangible assets, property, plants and equipment, and right-of-use assets relating to leases | Other intangible assets, property, plants and equipment, and right-of-use assets relating to leases AUGUST 31, 2023284 |
| Other non-current assets | Other non-current assets AUGUST 31, 202364 |
| NON-CURRENT ASSETS | NON-CURRENT ASSETS AUGUST 31, 2023983 |
| Trade and other current operating assets (including inventories) | Trade and other current operating assets (including inventories) AUGUST 31, 20231,386 |
| Restricted cash and current financial assets | Restricted cash and current financial assets AUGUST 31, 20231,320 |
| Cash and cash equivalents(1) | Cash and cash equivalents (1) AUGUST 31, 20231,210 |
| Other current assets | Other current assets AUGUST 31, 2023209 |
| CURRENT ASSETS | CURRENT ASSETS AUGUST 31, 20234,125 |
| TOTAL ASSETS | TOTAL ASSETS AUGUST 31, 20235,108 |
| (in million euros) | AUGUST 31, 2023 |
|---|---|
| Long-term borrowings | Long-term borrowings AUGUST 31, 2023 15 |
| Other non-current liabilities | Other non-current liabilities AUGUST 31, 2023 99 |
| NON-CURRENT LIABILITIES | NON-CURRENT LIABILITIES AUGUST 31, 2023 114 |
| Short-term borrowings(1) | Short-term borrowings (1)AUGUST 31, 2023 26 |
| Trade and other payables | Trade and other payables AUGUST 31, 2023 523 |
| Voucher liabilities | Voucher liabilities AUGUST 31, 2023 3,543 |
| Other current liabilities | Other current liabilities AUGUST 31, 2023 41 |
| CURRENT LIABILITIES | CURRENT LIABILITIES AUGUST 31, 2023 4,133 |
| TOTAL LIABILITIES | TOTAL LIABILITIES AUGUST 31, 2023 4,247 |
| (in million euros) | FISCAL 2022 PUBLISHED | IFRS 5 RESTATEMENT | FISCAL 2022 RESTATED |
|---|---|---|---|
| Revenues | Revenues FISCAL 2022 PUBLISHED 21,125 |
Revenues IFRS 5 RESTATEMENT (862) |
RevenuesFISCAL 2022 RESTATED 20,263 |
| Cost of sales | Cost of sales FISCAL 2022 PUBLISHED (18,088) |
Cost of sales IFRS 5 RESTATEMENT 281 |
Cost of salesFISCAL 2022 RESTATED (17,807) |
| Gross profit | Gross profit FISCAL 2022 PUBLISHED 3,037 |
Gross profit IFRS 5 RESTATEMENT (581) |
Gross profitFISCAL 2022 RESTATED 2,456 |
| Selling, General and Administrative costs | Selling, General and Administrative costs FISCAL 2022 PUBLISHED (1,985) |
Selling, General and Administrative costs IFRS 5 RESTATEMENT 337 |
Selling, General and Administrative costs FISCAL 2022RESTATED (1,648) |
| Share of profit of companies accounted for using the equity method that directly contribute to the Group’s business | Share of profit of companies accounted for using the equity method that directly contribute to the Group’s business FISCAL 2022 PUBLISHED 7 |
Share of profit of companies accounted for using the equity method that directly contribute to the Group’s business IFRS 5 RESTATEMENT — |
Share of profit of companies accounted for using the equity method that directly contribute to the Group’s business FISCAL 2022RESTATED 7 |
| Underlying operating profit | Underlying operating profit FISCAL 2022 PUBLISHED 1,059 |
Underlying operating profit IFRS 5 RESTATEMENT (244) |
Underlying operating profitFISCAL 2022 RESTATED 815 |
| Other operating income | Other operating income FISCAL 2022 PUBLISHED 153 |
Other operating income IFRS 5 RESTATEMENT (51) |
Other operating income FISCAL 2022RESTATED 102 |
| Other operating expenses | Other operating expenses FISCAL 2022 PUBLISHED (158) |
Other operating expenses IFRS 5 RESTATEMENT 53 |
Other operating expenses FISCAL 2022RESTATED (105) |
| Operating profit | Operating profit FISCAL 2022 PUBLISHED 1,054 |
Operating profit IFRS 5 RESTATEMENT (242) |
Operating profitFISCAL 2022 RESTATED 812 |
| Financial income | Financial income FISCAL 2022 PUBLISHED 37 |
Financial income IFRS 5 RESTATEMENT (1) |
Financial income FISCAL 2022RESTATED 36 |
| Financial expenses | Financial expenses FISCAL 2022 PUBLISHED (124) |
Financial expenses IFRS 5 RESTATEMENT 1 |
Financial expenses FISCAL 2022RESTATED (123) |
| Share of profit of other companies accounted for using the equity method | Share of profit of other companies accounted for using the equity method FISCAL 2022 PUBLISHED 1 |
Share of profit of other companies accounted for using the equity method IFRS 5 RESTATEMENT — |
Share of profit of other companies accounted for using the equity method FISCAL 2022RESTATED 1 |
| Profit for the year before tax | Profit for the year before tax FISCAL 2022 PUBLISHED 968 |
Profit for the year before tax IFRS 5 RESTATEMENT (242) |
Profit for the year before taxFISCAL 2022 RESTATED 726 |
| Income tax expense | Income tax expense FISCAL 2022 PUBLISHED (264) |
Income tax expense IFRS 5 RESTATEMENT 58 |
Income tax expense FISCAL 2022RESTATED (206) |
| Net profit from continuing operations | Net profit from continuing operations FISCAL 2022 PUBLISHED 704 |
Net profit from continuing operations IFRS 5 RESTATEMENT (184) |
Net profit from continuing operationsFISCAL 2022 RESTATED 520 |
| Net profit from discontinued operations | Net profit from discontinued operations FISCAL 2022 PUBLISHED
|
Net profit from discontinued operations IFRS 5 RESTATEMENT 184 |
Net profit from discontinued operationsFISCAL 2022 RESTATED 184 |
| Net profit for the year | Net profit for the year FISCAL 2022 PUBLISHED 704 |
Net profit for the year IFRS 5 RESTATEMENT — |
Net profit for the yearFISCAL 2022 RESTATED 704 |
| Of which: | |||
| Attributable to non-controlling interests | Attributable to non-controlling interests FISCAL 2022 PUBLISHED 9 |
Attributable to non-controlling interests IFRS 5 RESTATEMENT
|
Attributable to non-controlling interests FISCAL 2022RESTATED 9 |
| Net profit of the year from continuing operations - Attributable to non-controlling interests | Net profit of the year from continuing operations - Attributable to non-controlling interests FISCAL 2022 PUBLISHED 9 |
Net profit of the year from continuing operations - Attributable to non-controlling interests IFRS 5 RESTATEMENT (3) |
Net profit of the year from continuing operations - Attributable to non-controlling interests FISCAL 2022RESTATED 6 |
| Net profit of the year from discontinued operations - Attributable to non-controlling interests | Net profit of the year from discontinued operations - Attributable to non-controlling interests FISCAL 2022 PUBLISHED
|
Net profit of the year from discontinued operations - Attributable to non-controlling interests IFRS 5 RESTATEMENT 3 |
Net profit of the year from discontinued operations - Attributable to non-controlling interests FISCAL 2022RESTATED 3 |
| PROFIT ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT | PROFIT ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT FISCAL 2022 PUBLISHED 695 |
PROFIT ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT IFRS 5 RESTATEMENT — |
PROFIT ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENTFISCAL 2022 RESTATED 695 |
| Net profit of the year from continuing operations - Attributable to equity holders of the parent | Net profit of the year from continuing operations - Attributable to equity holders of the parent FISCAL 2022 PUBLISHED 695 |
Net profit of the year from continuing operations - Attributable to equity holders of the parent IFRS 5 RESTATEMENT (181) |
Net profit of the year from continuing operations - Attributable to equity holders of the parentFISCAL 2022 RESTATED 514 |
| Net profit of the year from discontinued operations - Attributable to equity holders of the parent | Net profit of the year from discontinued operations - Attributable to equity holders of the parent FISCAL 2022 PUBLISHED
|
Net profit of the year from discontinued operations - Attributable to equity holders of the parent IFRS 5 RESTATEMENT 181 |
Net profit of the year from discontinued operations - Attributable to equity holders of the parentFISCAL 2022 RESTATED 181 |
