| (in million euros) | PRE-TAX INCOME | INCOME TAXES | AFTER-TAX INCOME |
|---|---|---|---|
| Operating income | Operating income PRE-TAXINCOME 41 |
Operating income INCOME TAXES (15) |
Operating income AFTER-TAX INCOME 26 |
| Financial income/(expense), net | Financial income/(expense), net PRE-TAXINCOME 727 |
Financial income/(expense), net INCOME TAXES 4 |
Financial income/(expense), net AFTER-TAX INCOME 731 |
| Exceptional income/(expense), net* | Exceptional income/(expense), net* PRE-TAXINCOME 530 |
Exceptional income/(expense), net* INCOME TAXES 21 |
Exceptional income/(expense), net* AFTER-TAX INCOME 551 |
| Employee profit-sharing | Employee profit-sharing PRE-TAXINCOME — |
Employee profit-sharing INCOME TAXES — |
Employee profit-sharing AFTER-TAX INCOME — |
| TOTAL | TOTALPRE-TAX INCOME 1,298 |
TOTAL INCOME TAXES 10 |
TOTAL AFTER-TAX INCOME 1,308 |
* This amount includes the 14 million euros tax gain arising from the French tax consolidation. This benefit represents the difference between the aggregate of the tax income and expenses recognized by the French subsidiaries included in the French tax consolidation and the income tax of Sodexo S.A. as lead company in the French tax consolidation.
| (in million euros) | GROSS VALUE AT AUGUST 31, 2022 | ADDITIONS DURING THE PERIOD | DECREASES DURING THE PERIOD | OTHER MOVEMENTS DURING THE PERIOD | GROSS VALUE AT AUGUST 31, 2023 | NET VALUE AT AUGUST 31, 2023 |
|---|---|---|---|---|---|---|
| Intangible assets | Intangible assets GROSS VALUE AT AUGUST 31, 2022139 |
Intangible assets ADDITIONS DURING THE PERIOD 26 |
Intangible assets DECREASES DURING THE PERIOD 2 |
Intangible assets OTHER MOVEMENTS DURING THE PERIOD — |
Intangible assets GROSS VALUE AT AUGUST 31, 2023163 |
Intangible assets NET VALUE AT AUGUST 31, 202368 |
| Property, plant and equipment | Property, plant and equipment GROSS VALUE AT AUGUST 31, 202219 |
Property, plant and equipment ADDITIONS DURING THE PERIOD 4 |
Property, plant and equipment DECREASES DURING THE PERIOD — |
Property, plant and equipment OTHER MOVEMENTS DURING THE PERIOD — |
Property, plant and equipment GROSS VALUE AT AUGUST 31, 202323 |
Property, plant and equipment NET VALUE AT AUGUST 31, 20237 |
| Financial investments | Financial investments GROSS VALUE AT AUGUST 31, 2022
|
Financial investments ADDITIONS DURING THE PERIOD
|
Financial investments DECREASES DURING THE PERIOD
|
Financial investments OTHER MOVEMENTS DURING THE PERIOD
|
Financial investments GROSS VALUE AT AUGUST 31, 2023
|
Financial investments NET VALUE AT AUGUST 31, 2023
|
| Equity investments | Equity investments GROSS VALUE AT AUGUST 31, 20227,805 |
Equity investments ADDITIONS DURING THE PERIOD 82 |
Equity investments DECREASES DURING THE PERIOD 214 |
Equity investments OTHER MOVEMENTS DURING THE PERIOD — |
Equity investments GROSS VALUE AT AUGUST 31, 20237,673 |
Equity investments NET VALUE AT AUGUST 31, 20237,343 |
| Receivables related to equity investments | Receivables related to equity investments GROSS VALUE AT AUGUST 31, 202216 |
Receivables related to equity investments ADDITIONS DURING THE PERIOD 21 |
Receivables related to equity investments DECREASES DURING THE PERIOD 22 |
Receivables related to equity investments OTHER MOVEMENTS DURING THE PERIOD — |
Receivables related to equity investments GROSS VALUE AT AUGUST 31, 202315 |
Receivables related to equity investments NET VALUE AT AUGUST 31, 20235 |
| Other financial assets | Other financial assets GROSS VALUE AT AUGUST 31, 2022154 |
Other financial assets ADDITIONS DURING THE PERIOD 6 |
Other financial assets DECREASES DURING THE PERIOD 9 |
Other financial assets OTHER MOVEMENTS DURING THE PERIOD (2) |
Other financial assets GROSS VALUE AT AUGUST 31, 2023149 |
Other financial assets NET VALUE AT AUGUST 31, 2023149 |
| TOTAL FINANCIAL INVESTMENTS | TOTAL FINANCIAL INVESTMENTS GROSS VALUE AT AUGUST 31, 20227,975 |
TOTAL FINANCIAL INVESTMENTS ADDITIONS DURING THE PERIOD 109 |
TOTAL FINANCIAL INVESTMENTS DECREASES DURING THE PERIOD 245 |
TOTAL FINANCIAL INVESTMENTS OTHER MOVEMENTS DURING THE PERIOD (2) |
TOTAL FINANCIAL INVESTMENTS GROSS VALUE AT AUGUST 31, 20237,837 |
TOTAL FINANCIAL INVESTMENTS NET VALUE AT AUGUST 31, 20237,497 |
| TOTAL | TOTAL GROSS VALUE AT AUGUST 31, 20228,133 |
TOTAL ADDITIONS DURING THE PERIOD 139 |
TOTAL DECREASES DURING THE PERIOD 247 |
TOTAL OTHER MOVEMENTS DURING THE PERIOD (2) |
TOTAL GROSS VALUE AT AUGUST 31, 20238,023 |
TOTAL NET VALUE AT AUGUST 31, 20237,572 |
In accordance with ANC regulation no. 2015-06, merger deficits are included in “Other financial assets” for 74 million euros as of August 31, 2023.
Sodexo S.A. participated in the recapitalization of its subsidiaries mainly in Belgium, France and Australia for a total of 77 million euros. In addition, a capital reduction on Sodexo Participations & Assets was carried out in 2023 for a total amount of 152 million euros.
Investment in CSM and 11.95% of Pluxee International shares were sold during Fiscal 2023.
| (in million euros) | ACCUMULATED DEPRECIATION AND AMORTIZATION AUGUST 31, 2022 | INCREASES DURING THE PERIOD | DECREASES DURING THE PERIOD | OTHER MOVEMENTS DURING THE PERIOD | ACCUMULATED DEPRECIATION AND AMORTIZATION AUGUST 31, 2023 |
|---|---|---|---|---|---|
| Intangible assets | Intangible assets ACCUMULATED DEPRECIATION AND AMORTIZATION AUGUST 31, 202278 |
Intangible assets INCREASES DURING THE PERIOD 17 |
Intangible assets DECREASES DURING THE PERIOD — |
Intangible assets OTHER MOVEMENTS DURING THE PERIOD — |
Intangible assets ACCUMULATED DEPRECIATION AND AMORTIZATION AUGUST 31, 202395 |
| Property, plant and equipment | Property, plant and equipment ACCUMULATED DEPRECIATION AND AMORTIZATION AUGUST 31, 202214 |
Property, plant and equipment INCREASES DURING THE PERIOD 2 |
Property, plant and equipment DECREASES DURING THE PERIOD — |
Property, plant and equipment OTHER MOVEMENTS DURING THE PERIOD — |
Property, plant and equipment ACCUMULATED DEPRECIATION AND AMORTIZATION AUGUST 31, 202316 |
| TOTAL | TOTAL ACCUMULATED DEPRECIATION AND AMORTIZATION AUGUST 31, 202292 |
TOTAL INCREASES DURING THE PERIOD 19 |
TOTAL DECREASES DURING THE PERIOD — |
TOTAL OTHER MOVEMENTS DURING THE PERIOD — |
TOTAL ACCUMULATED DEPRECIATION AND AMORTIZATION AUGUST 31, 2023111 |
