| (in million euros) | FISCAL 2023 | FISCAL 2022 IFRS 5 restated |
|---|---|---|
| Employee costs | Employee costs FISCAL 2023 (10,924) |
Employee costs FISCAL 2022 IFRS 5 restated(10,134) |
| Wages and salaries | Wages and salaries FISCAL 2023 (8,613) |
Wages and salaries FISCAL 2022 IFRS 5 restated(7,938) |
| Other employee costs(1) | Other employee costs (1)FISCAL 2023 (2,311) |
Other employee costs (1)FISCAL 2022 IFRS 5 restated(2,196) |
| Purchases of consumables and change in inventory | Purchases of consumables and change in inventory FISCAL 2023 (6,276) |
Purchases of consumables and change in inventory FISCAL 2022 IFRS 5 restated(5,220) |
| Depreciation, amortization, and impairment losses(2) | Depreciation, amortization, and impairment losses (2)FISCAL 2023 (458) |
Depreciation, amortization, and impairment losses (2)FISCAL 2022 IFRS 5 restated(457) |
| 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 2023 (460) |
Amortization of intangible assets and property, plant and equipment and right-of-use assets relating to leases FISCAL 2022 IFRS 5 restated(462) |
| 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 2023 2 |
Impairment of intangible assets and property, plant and equipment and right-of-use assets relating to leases FISCAL 2022 IFRS 5 restated5 |
| Rent and attached charges(3) | Rent and attached charges (3)FISCAL 2023 (510) |
Rent and attached charges (3)FISCAL 2022 IFRS 5 restated(412) |
| Other operating expenses(4) | Other operating expenses (4)FISCAL 2023 (3,631) |
Other operating expenses (4)FISCAL 2022 IFRS 5 restated(3,235) |
| TOTAL NET OPERATING EXPENSES | TOTAL NET OPERATING EXPENSES FISCAL 2023 (21,799) |
TOTAL NET OPERATING EXPENSES FISCAL 2022 IFRS 5 restated(19,458) |
(2) Including the depreciation of right-of-use assets relating to lease contracts of 188 million euros recognized in Fiscal 2023 in accordance with IFRS 16 (197 million euros in Fiscal 2022).
(3) 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.
(4) Other expenses mainly include professional fees, other purchases used for operations, sub-contracting costs and travel expenses.
| (in million euros) | FISCAL 2023 | FISCAL 2022 IFRS 5 restated |
|---|---|---|
| Gains related to consolidation scope changes(1) | Gains related to consolidation scope changes (1)FISCAL 2023 2 |
Gains related to consolidation scope changes (1)FISCAL 2022 IFRS 5 restated99 |
| Gain on disposals of non-current assets | Gain on disposals of non-current assets FISCAL 2023 — |
Gain on disposals of non-current assets FISCAL 2022 IFRS 5 restated1 |
| Gains on changes of post-employment benefits | Gains on changes of post-employment benefits FISCAL 2023 — |
Gains on changes of post-employment benefits FISCAL 2022 IFRS 5 restated2 |
| Other(2) | Other (2)FISCAL 2023 2 |
Other (2)FISCAL 2022 IFRS 5 restated— |
| OTHER OPERATING INCOME | OTHER OPERATING INCOME FISCAL 2023 4 |
OTHER OPERATING INCOME FISCAL 2022 IFRS 5 restated102 |
| Restructuring and rationalization costs(2) | Restructuring and rationalization costs (2)FISCAL 2023 (45) |
Restructuring and rationalization costs (2)FISCAL 2022 IFRS 5 restated(4) |
| Losses related to consolidation scope changes(1) | Losses related to consolidation scope changes (1)FISCAL 2023 (9) |
Losses related to consolidation scope changes (1)FISCAL 2022 IFRS 5 restated(47) |
| Amortization of purchased intangible assets | Amortization of purchased intangible assets FISCAL 2023 (36) |
Amortization of purchased intangible assets FISCAL 2022 IFRS 5 restated(36) |
| Impairment of goodwill and non-current assets | Impairment of goodwill and non-current assets FISCAL 2023 — |
Impairment of goodwill and non-current assets FISCAL 2022 IFRS 5 restated(1) |
| Acquisition-related costs | Acquisition-related costs FISCAL 2023 — |
Acquisition-related costs FISCAL 2022 IFRS 5 restated— |
| Losses on changes of post-employment benefits | Losses on changes of post-employment benefits FISCAL 2023 (2) |
Losses on changes of post-employment benefits FISCAL 2022 IFRS 5 restated(4) |
| Losses on disposals of non-current assets | Losses on disposals of non-current assets FISCAL 2023 — |
Losses on disposals of non-current assets FISCAL 2022 IFRS 5 restated— |
| Other(3) | Other (3)FISCAL 2023 (41) |
Other (3)FISCAL 2022 IFRS 5 restated(13) |
| OTHER OPERATING EXPENSES | OTHER OPERATING EXPENSES FISCAL 2023 (133) |
OTHER OPERATING EXPENSES FISCAL 2022 IFRS 5 restated(105) |
| TOTAL OTHER OPERATING INCOME AND EXPENSES | TOTAL OTHER OPERATING INCOME AND EXPENSES FISCAL 2023 (129) |
TOTAL OTHER OPERATING INCOME AND EXPENSES FISCAL 2022 IFRS 5 restated(3) |
(1) Gains and losses relating to disposed activities during Fiscal 2022 mentioned in note 3.2.
(2) The costs recognized in Fiscal 2023 mainly correspond to rationalization costs following the reorganization of the Group (see notes 1.1 and 10).
(3) The costs recognized in Fiscal 2023 notably correspond to the costs related to the spin-off project of the Benefits Rewards & Services activity (Pluxee) and the costs related to the disposal of the Homecare services (see note 3.2).
