| (in million euros) | PUBLISHED AUGUST 31, 2023 | INTER-COMPANY TRANSACTIONS RECLASSIFICATION | PLUXEE DECONSOLIDATION | INTERCOMPANY TRANSACTIONS PAYMENT | COSTS RELATED TO THE TRANSACTION | PRO FORMA AUGUST 31, 2023 |
|---|---|---|---|---|---|---|
| Notes | Notes PUBLISHED AUGUST 31, 2023
|
Notes INTER-COMPANY TRANSACTIONS RECLASSIFICATION Note 1 |
Notes PLUXEE DECONSOLIDATION Note 2 |
Notes INTERCOMPANY TRANSACTIONS PAYMENT Note 3 |
Notes COSTS RELATED TO THE TRANSACTION Note 4 |
Notes PRO FORMA AUGUST 31, 2023
|
| Goodwill | Goodwill PUBLISHED AUGUST 31, 20235,568 |
Goodwill INTER-COMPANY TRANSACTIONS RECLASSIFICATION
|
Goodwill PLUXEE DECONSOLIDATION
|
Goodwill INTERCOMPANY TRANSACTIONS PAYMENT
|
Goodwill COSTS RELATED TO THE TRANSACTION
|
Goodwill PRO FORMA AUGUST 31, 20235,568 |
| Other intangible assets | Other intangible assets PUBLISHED AUGUST 31, 2023448 |
Other intangible assets INTER-COMPANY TRANSACTIONS RECLASSIFICATION
|
Other intangible assets PLUXEE DECONSOLIDATION
|
Other intangible assets INTERCOMPANY TRANSACTIONS PAYMENT
|
Other intangible assets COSTS RELATED TO THE TRANSACTION
|
Other intangible assets PRO FORMA AUGUST 31, 2023448 |
| Property, plant and equipment | Property, plant and equipment PUBLISHED AUGUST 31, 2023510 |
Property, plant and equipment INTER-COMPANY TRANSACTIONS RECLASSIFICATION
|
Property, plant and equipment PLUXEE DECONSOLIDATION
|
Property, plant and equipment INTERCOMPANY TRANSACTIONS PAYMENT
|
Property, plant and equipment COSTS RELATED TO THE TRANSACTION
|
Property, plant and equipment PRO FORMA AUGUST 31, 2023510 |
| Right-of-use assets relating to leases | Right-of-use assets relating to leases PUBLISHED AUGUST 31, 2023787 |
Right-of-use assets relating to leases INTER-COMPANY TRANSACTIONS RECLASSIFICATION
|
Right-of-use assets relating to leases PLUXEE DECONSOLIDATION
|
Right-of-use assets relating to leases INTERCOMPANY TRANSACTIONS PAYMENT
|
Right-of-use assets relating to leases COSTS RELATED TO THE TRANSACTION
|
Right-of-use assets relating to leases PRO FORMA AUGUST 31, 2023787 |
| Client investments | Client investments PUBLISHED AUGUST 31, 2023687 |
Client investments INTER-COMPANY TRANSACTIONS RECLASSIFICATION
|
Client investments PLUXEE DECONSOLIDATION
|
Client investments INTERCOMPANY TRANSACTIONS PAYMENT
|
Client investments COSTS RELATED TO THE TRANSACTION
|
Client investments PRO FORMA AUGUST 31, 2023687 |
| Investments in companies accounted for using the equity method | Investments in companies accounted for using the equity method PUBLISHED AUGUST 31, 202366 |
Investments in companies accounted for using the equity method INTER-COMPANY TRANSACTIONS RECLASSIFICATION
|
Investments in companies accounted for using the equity method PLUXEE DECONSOLIDATION
|
Investments in companies accounted for using the equity method INTERCOMPANY TRANSACTIONS PAYMENT
|
Investments in companies accounted for using the equity method COSTS RELATED TO THE TRANSACTION
|
Investments in companies accounted for using the equity method PRO FORMA AUGUST 31, 202366 |
| Non-current financial assets | Non-current financial assets PUBLISHED AUGUST 31, 20231,071 |
Non-current financial assets INTER-COMPANY TRANSACTIONS RECLASSIFICATION
|
Non-current financial assets PLUXEE DECONSOLIDATION
|
Non-current financial assets INTERCOMPANY TRANSACTIONS PAYMENT
|
Non-current financial assets COSTS RELATED TO THE TRANSACTION
|
Non-current financial assets PRO FORMA AUGUST 31, 20231,071 |
| Other non-current assets | Other non-current assets PUBLISHED AUGUST 31, 202377 |
Other non-current assets INTER-COMPANY TRANSACTIONS RECLASSIFICATION
|
Other non-current assets PLUXEE DECONSOLIDATION
|
Other non-current assets INTERCOMPANY TRANSACTIONS PAYMENT
|
Other non-current assets COSTS RELATED TO THE TRANSACTION
|
Other non-current assets PRO FORMA AUGUST 31, 202377 |
| Deferred tax assets | Deferred tax assets PUBLISHED AUGUST 31, 2023192 |
Deferred tax assets INTER-COMPANY TRANSACTIONS RECLASSIFICATION
|
Deferred tax assets PLUXEE DECONSOLIDATION
|
Deferred tax assets INTERCOMPANY TRANSACTIONS PAYMENT
|
Deferred tax assets COSTS RELATED TO THE TRANSACTION
|
Deferred tax assets PRO FORMA AUGUST 31, 2023192 |
| NON-CURRENT ASSETS | NON-CURRENT ASSETS PUBLISHED AUGUST 31, 20239,406 |
NON-CURRENT ASSETS INTER-COMPANY TRANSACTIONS RECLASSIFICATION
|
NON-CURRENT ASSETS PLUXEE DECONSOLIDATION
|
NON-CURRENT ASSETS INTERCOMPANY TRANSACTIONS PAYMENT
|
NON-CURRENT ASSETS COSTS RELATED TO THE TRANSACTION
|
NON-CURRENT ASSETS PRO FORMA AUGUST 31, 20239,406 |
| Financial assets | Financial assets PUBLISHED AUGUST 31, 202374 |
Financial assets INTER-COMPANY TRANSACTIONS RECLASSIFICATION 1,215 |
Financial assets PLUXEE DECONSOLIDATION
|
Financial assets INTERCOMPANY TRANSACTIONS PAYMENT (1,215) |
Financial assets COSTS RELATED TO THE TRANSACTION
|
Financial assets PRO FORMA AUGUST 31, 202374 |
| Inventories | Inventories PUBLISHED AUGUST 31, 2023324 |
Inventories INTER-COMPANY TRANSACTIONS RECLASSIFICATION
|
Inventories PLUXEE DECONSOLIDATION
|
Inventories INTERCOMPANY TRANSACTIONS PAYMENT
|
Inventories COSTS RELATED TO THE TRANSACTION
|
Inventories PRO FORMA AUGUST 31, 2023324 |
| Income tax receivable | Income tax receivable PUBLISHED AUGUST 31, 202384 |
Income tax receivable INTER-COMPANY TRANSACTIONS RECLASSIFICATION
|
Income tax receivable PLUXEE DECONSOLIDATION
|
Income tax receivable INTERCOMPANY TRANSACTIONS PAYMENT
|
Income tax receivable COSTS RELATED TO THE TRANSACTION
|
Income tax receivable PRO FORMA AUGUST 31, 202384 |
| Trade and other current operating assets | Trade and other current operating assets PUBLISHED AUGUST 31, 20233,562 |
Trade and other current operating assets INTER-COMPANY TRANSACTIONS RECLASSIFICATION
|
Trade and other current operating assets PLUXEE DECONSOLIDATION
|
Trade and other current operating assets INTERCOMPANY TRANSACTIONS PAYMENT
|
Trade and other current operating assets COSTS RELATED TO THE TRANSACTION
|
Trade and other current operating assets PRO FORMA AUGUST 31, 20233,562 |
| Cash and cash equivalents | Cash and cash equivalents PUBLISHED AUGUST 31, 20232,025 |
Cash and cash equivalents INTER-COMPANY TRANSACTIONS RECLASSIFICATION 570 |
Cash and cash equivalents PLUXEE DECONSOLIDATION (570) |
Cash and cash equivalents INTERCOMPANY TRANSACTIONS PAYMENT 662 |
Cash and cash equivalents COSTS RELATED TO THE TRANSACTION (8) |
Cash and cash equivalents PRO FORMA AUGUST 31, 20232,679 |
| Assets held for sale or for distribution | Assets held for sale or for distribution PUBLISHED AUGUST 31, 20235,319 |
Assets held for sale or for distribution INTER-COMPANY TRANSACTIONS RECLASSIFICATION 0 |
Assets held for sale or for distribution PLUXEE DECONSOLIDATION (5,108) |
Assets held for sale or for distribution INTERCOMPANY TRANSACTIONS PAYMENT
|
Assets held for sale or for distribution COSTS RELATED TO THE TRANSACTION
|
Assets held for sale or for distribution PRO FORMA AUGUST 31, 2023211 |
| CURRENT ASSETS | CURRENT ASSETS PUBLISHED AUGUST 31, 202311,388 |
CURRENT ASSETS INTER-COMPANY TRANSACTIONS RECLASSIFICATION 1,785 |
CURRENT ASSETS PLUXEE DECONSOLIDATION (5,678) |
CURRENT ASSETS INTERCOMPANY TRANSACTIONS PAYMENT (553) |
CURRENT ASSETS COSTS RELATED TO THE TRANSACTION (8) |
CURRENT ASSETS PRO FORMA AUGUST 31, 20236,934 |
| TOTAL ASSETS | TOTAL ASSETS PUBLISHED AUGUST 31, 202320,794 |
TOTAL ASSETS INTER-COMPANY TRANSACTIONS RECLASSIFICATION 1,785 |
TOTAL ASSETS PLUXEE DECONSOLIDATION (5,678) |
TOTAL ASSETS INTERCOMPANY TRANSACTIONS PAYMENT (553) |
TOTAL ASSETS COSTS RELATED TO THE TRANSACTION (8) |
TOTAL ASSETS PRO FORMA AUGUST 31, 202316,340 |
| (in million euros) | PUBLISHED AUGUST 31, 2023 | INTER-COMPANY TRANSACTIONS RECLASSIFICATION | PLUXEEPLUXEE DECONSOLIDATION | INTERCOMPANY TRANSACTIONS PAYMENT | COSTS RELATED TO THE TRANSACTION | PRO FORMA AUGUST 31, 2023 |
|---|---|---|---|---|---|---|
| Notes | Notes PUBLISHED AUGUST 31, 2023
|
Notes INTER-COMPANY TRANSACTIONS RECLASSIFICATION Note 1 |
Notes PLUXEEPLUXEE DECONSOLIDATION Note 2 |
Notes INTERCOMPANY TRANSACTIONS PAYMENT Note 3 |
Notes COSTS RELATED TO THE TRANSACTION Note 4 |
Notes PRO FORMA AUGUST 31, 2023
|
| Share capital | Share capital PUBLISHED AUGUST 31, 2023590 |
Share capital INTER-COMPANY TRANSACTIONS RECLASSIFICATION
|
Share capital PLUXEEPLUXEE DECONSOLIDATION
|
Share capital INTERCOMPANY TRANSACTIONS PAYMENT
|
Share capital COSTS RELATED TO THE TRANSACTION
|
Share capital PRO FORMA AUGUST 31, 2023590 |
| Additional paid-in capital | Additional paid-in capital PUBLISHED AUGUST 31, 2023248 |
Additional paid-in capital INTER-COMPANY TRANSACTIONS RECLASSIFICATION
|
Additional paid-in capital PLUXEEPLUXEE DECONSOLIDATION
|
Additional paid-in capital INTERCOMPANY TRANSACTIONS PAYMENT
|
Additional paid-in capital COSTS RELATED TO THE TRANSACTION
|
Additional paid-in capital PRO FORMA AUGUST 31, 2023248 |
| Reserves and retained earnings | Reserves and retained earnings PUBLISHED AUGUST 31, 20233,704 |
Reserves and retained earnings INTER-COMPANY TRANSACTIONS RECLASSIFICATION
|
Reserves and retained earnings PLUXEEPLUXEE DECONSOLIDATION (195) |
Reserves and retained earnings INTERCOMPANY TRANSACTIONS PAYMENT 17 |
Reserves and retained earnings COSTS RELATED TO THE TRANSACTION (8) |
Reserves and retained earnings PRO FORMA AUGUST 31, 20233,518 |
| EQUITY ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT | EQUITY ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT PUBLISHED AUGUST 31, 20234,542 |
EQUITY ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT INTER-COMPANY TRANSACTIONS RECLASSIFICATION
|
EQUITY ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT PLUXEEPLUXEE DECONSOLIDATION (195) |
EQUITY ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT INTERCOMPANY TRANSACTIONS PAYMENT 17 |
EQUITY ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT COSTS RELATED TO THE TRANSACTION (8) |
EQUITY ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT PRO FORMA AUGUST 31, 20234,356 |
| NON-CONTROLLING INTERESTS | NON-CONTROLLING INTERESTS PUBLISHED AUGUST 31, 202312 |
NON-CONTROLLING INTERESTS INTER-COMPANY TRANSACTIONS RECLASSIFICATION 0 |
NON-CONTROLLING INTERESTS PLUXEEPLUXEE DECONSOLIDATION (5) |
NON-CONTROLLING INTERESTS INTERCOMPANY TRANSACTIONS PAYMENT
|
NON-CONTROLLING INTERESTS COSTS RELATED TO THE TRANSACTION
|
NON-CONTROLLING INTERESTS PRO FORMA AUGUST 31, 20237 |
| SHAREHOLDERS’ EQUITY | SHAREHOLDERS’ EQUITY PUBLISHED AUGUST 31, 20234,554 |
SHAREHOLDERS’ EQUITY INTER-COMPANY TRANSACTIONS RECLASSIFICATION 0 |
SHAREHOLDERS’ EQUITY PLUXEEPLUXEE DECONSOLIDATION (200) |
SHAREHOLDERS’ EQUITY INTERCOMPANY TRANSACTIONS PAYMENT 17 |
SHAREHOLDERS’ EQUITY COSTS RELATED TO THE TRANSACTION (8) |
SHAREHOLDERS’ EQUITY PRO FORMA AUGUST 31, 20234,363 |
| Long-term borrowings | Long-term borrowings PUBLISHED AUGUST 31, 20235,056 |
Long-term borrowings INTER-COMPANY TRANSACTIONS RECLASSIFICATION
|
Long-term borrowings PLUXEEPLUXEE DECONSOLIDATION
|
Long-term borrowings INTERCOMPANY TRANSACTIONS PAYMENT
|
Long-term borrowings COSTS RELATED TO THE TRANSACTION
|
Long-term borrowings PRO FORMA AUGUST 31, 20235,056 |
| Long-term lease liabilities | Long-term lease liabilities PUBLISHED AUGUST 31, 2023683 |
Long-term lease liabilities INTER-COMPANY TRANSACTIONS RECLASSIFICATION
|
Long-term lease liabilities PLUXEEPLUXEE DECONSOLIDATION
|
Long-term lease liabilities INTERCOMPANY TRANSACTIONS PAYMENT
|
Long-term lease liabilities COSTS RELATED TO THE TRANSACTION
|
Long-term lease liabilities PRO FORMA AUGUST 31, 2023683 |
| Employee benefits | Employee benefits PUBLISHED AUGUST 31, 2023265 |
Employee benefits INTER-COMPANY TRANSACTIONS RECLASSIFICATION
|
Employee benefits PLUXEEPLUXEE DECONSOLIDATION
|
Employee benefits INTERCOMPANY TRANSACTIONS PAYMENT
|
Employee benefits COSTS RELATED TO THE TRANSACTION
|
Employee benefits PRO FORMA AUGUST 31, 2023265 |
| Other non-current liabilities | Other non-current liabilities PUBLISHED AUGUST 31, 2023174 |
Other non-current liabilities INTER-COMPANY TRANSACTIONS RECLASSIFICATION
|
Other non-current liabilities PLUXEEPLUXEE DECONSOLIDATION
|
Other non-current liabilities INTERCOMPANY TRANSACTIONS PAYMENT
|
Other non-current liabilities COSTS RELATED TO THE TRANSACTION
|
Other non-current liabilities PRO FORMA AUGUST 31, 2023174 |
| Non-current provisions | Non-current provisions PUBLISHED AUGUST 31, 2023110 |
Non-current provisions INTER-COMPANY TRANSACTIONS RECLASSIFICATION
|
Non-current provisions PLUXEEPLUXEE DECONSOLIDATION
|
Non-current provisions INTERCOMPANY TRANSACTIONS PAYMENT
|
Non-current provisions COSTS RELATED TO THE TRANSACTION
|
Non-current provisions PRO FORMA AUGUST 31, 2023110 |
| Deferred tax liabilities | Deferred tax liabilities PUBLISHED AUGUST 31, 2023152 |
Deferred tax liabilities INTER-COMPANY TRANSACTIONS RECLASSIFICATION
|
Deferred tax liabilities PLUXEEPLUXEE DECONSOLIDATION
|
Deferred tax liabilities INTERCOMPANY TRANSACTIONS PAYMENT
|
Deferred tax liabilities COSTS RELATED TO THE TRANSACTION
|
Deferred tax liabilities PRO FORMA AUGUST 31, 2023152 |
| NON-CURRENT LIABILITIES | NON-CURRENT LIABILITIES PUBLISHED AUGUST 31, 20236,440 |
NON-CURRENT LIABILITIES INTER-COMPANY TRANSACTIONS RECLASSIFICATION 0 |
NON-CURRENT LIABILITIES PLUXEEPLUXEE DECONSOLIDATION 0 |
NON-CURRENT LIABILITIES INTERCOMPANY TRANSACTIONS PAYMENT 0 |
NON-CURRENT LIABILITIES COSTS RELATED TO THE TRANSACTION 0 |
NON-CURRENT LIABILITIES PRO FORMA AUGUST 31, 20236,440 |
| Bank overdrafts | Bank overdrafts PUBLISHED AUGUST 31, 20230 |
Bank overdrafts INTER-COMPANY TRANSACTIONS RECLASSIFICATION
|
Bank overdrafts PLUXEEPLUXEE DECONSOLIDATION
|
Bank overdrafts INTERCOMPANY TRANSACTIONS PAYMENT
|
Bank overdrafts COSTS RELATED TO THE TRANSACTION
|
Bank overdrafts PRO FORMA AUGUST 31, 20230 |
| Short-term borrowings | Short-term borrowings PUBLISHED AUGUST 31, 2023537 |
Short-term borrowings INTER-COMPANY TRANSACTIONS RECLASSIFICATION 1,785 |
Short-term borrowings PLUXEEPLUXEE DECONSOLIDATION (1,215) |
Short-term borrowings INTERCOMPANY TRANSACTIONS PAYMENT (570) |
Short-term borrowings COSTS RELATED TO THE TRANSACTION
|
Short-term borrowings PRO FORMA AUGUST 31, 2023537 |
| Short-term lease liabilities | Short-term lease liabilities PUBLISHED AUGUST 31, 2023148 |
Short-term lease liabilities INTER-COMPANY TRANSACTIONS RECLASSIFICATION
|
Short-term lease liabilities PLUXEEPLUXEE DECONSOLIDATION
|
Short-term lease liabilities INTERCOMPANY TRANSACTIONS PAYMENT
|
Short-term lease liabilities COSTS RELATED TO THE TRANSACTION
|
Short-term lease liabilities PRO FORMA AUGUST 31, 2023148 |
| Income tax payable | Income tax payable PUBLISHED AUGUST 31, 2023177 |
Income tax payable INTER-COMPANY TRANSACTIONS RECLASSIFICATION
|
Income tax payable PLUXEEPLUXEE DECONSOLIDATION
|
Income tax payable INTERCOMPANY TRANSACTIONS PAYMENT
|
Income tax payable COSTS RELATED TO THE TRANSACTION
|
Income tax payable PRO FORMA AUGUST 31, 2023177 |
| Current provisions | Current provisions PUBLISHED AUGUST 31, 202379 |
Current provisions INTER-COMPANY TRANSACTIONS RECLASSIFICATION
|
Current provisions PLUXEEPLUXEE DECONSOLIDATION
|
Current provisions INTERCOMPANY TRANSACTIONS PAYMENT
|
Current provisions COSTS RELATED TO THE TRANSACTION
|
Current provisions PRO FORMA AUGUST 31, 202379 |
| Trade and other payables | Trade and other payables PUBLISHED AUGUST 31, 20234,540 |
Trade and other payables INTER-COMPANY TRANSACTIONS RECLASSIFICATION
|
Trade and other payables PLUXEEPLUXEE DECONSOLIDATION (16) |
Trade and other payables INTERCOMPANY TRANSACTIONS PAYMENT
|
Trade and other payables COSTS RELATED TO THE TRANSACTION
|
Trade and other payables PRO FORMA AUGUST 31, 20234,524 |
| Liabilities directly associated with assets held for sale or for distribution | Liabilities directly associated with assets held for sale or for distribution PUBLISHED AUGUST 31, 20234,319 |
Liabilities directly associated with assets held for sale or for distribution INTER-COMPANY TRANSACTIONS RECLASSIFICATION
|
Liabilities directly associated with assets held for sale or for distribution PLUXEEPLUXEE DECONSOLIDATION (4,247) |
Liabilities directly associated with assets held for sale or for distribution INTERCOMPANY TRANSACTIONS PAYMENT
|
Liabilities directly associated with assets held for sale or for distribution COSTS RELATED TO THE TRANSACTION
|
Liabilities directly associated with assets held for sale or for distribution PRO FORMA AUGUST 31, 202372 |
| CURRENT LIABILITIES | CURRENT LIABILITIES PUBLISHED AUGUST 31, 20239,800 |
CURRENT LIABILITIES INTER-COMPANY TRANSACTIONS RECLASSIFICATION 1,785 |
CURRENT LIABILITIES PLUXEEPLUXEE DECONSOLIDATION (5,478) |
CURRENT LIABILITIES INTERCOMPANY TRANSACTIONS PAYMENT (570) |
CURRENT LIABILITIES COSTS RELATED TO THE TRANSACTION 0 |
CURRENT LIABILITIES PRO FORMA AUGUST 31, 20235,537 |
| TOTAL SHAREHOLDERS’ EQUITY AND LIABILITIES | TOTAL SHAREHOLDERS’ EQUITY AND LIABILITIES PUBLISHED AUGUST 31, 202320,794 |
TOTAL SHAREHOLDERS’ EQUITY AND LIABILITIES INTER-COMPANY TRANSACTIONS RECLASSIFICATION 1,785 |
TOTAL SHAREHOLDERS’ EQUITY AND LIABILITIES PLUXEEPLUXEE DECONSOLIDATION (5,678) |
TOTAL SHAREHOLDERS’ EQUITY AND LIABILITIES INTERCOMPANY TRANSACTIONS PAYMENT (553) |
TOTAL SHAREHOLDERS’ EQUITY AND LIABILITIES COSTS RELATED TO THE TRANSACTION (8) |
TOTAL SHAREHOLDERS’ EQUITY AND LIABILITIES PRO FORMA AUGUST 31, 202316,340 |
