Universal Registration Document - Fiscal 2023

5.3. Supplemental information on the individual Company financial statements

5.3.3 Supplier and client past due invoices

5.3.3 Supplier and client past due invoices

INVOICES RECEIVED AND PAST DUE AS OF AUGUST 31, 2023

(in million euros)	0 DAY	1-30 DAYS	31-60 DAYS	61-90 DAYS	OVER 91 DAYS	TOTAL
Classified as late payment							Classified as late payment0 DAY	Classified as late payment 1-30 DAYS	Classified as late payment31-60 DAYS	Classified as late payment61-90 DAYS	Classified as late payment OVER 91 DAYS	Classified as late payment TOTAL
Number of invoices	Number of invoices 0 DAY 1,335	Number of invoices 1-30 DAYS 544	Number of invoices 31-60 DAYS 4	Number of invoices 61-90 DAYS 60	Number of invoices OVER 91 DAYS 0	Number of invoices TOTAL 608
Amount (incl. VAT)	Amount (incl. VAT) 0 DAY 14	Amount (incl. VAT) 1-30 DAYS 24	Amount (incl. VAT) 31-60 DAYS 0	Amount (incl. VAT) 61-90 DAYS 2	Amount (incl. VAT) OVER 91 DAYS 0	Amount (incl. VAT) TOTAL 26
% of total purchases (net of VAT) for the fiscal year	% of total purchases (net of VAT) for the fiscal year 0 DAY 5.5%	% of total purchases (net of VAT) for the fiscal year 1-30 DAYS 9.8%	% of total purchases (net of VAT) for the fiscal year 31-60 DAYS —%	% of total purchases (net of VAT) for the fiscal year 61-90 DAYS 0.9%	% of total purchases (net of VAT) for the fiscal year OVER 91 DAYS —%	% of total purchases (net of VAT) for the fiscal year TOTAL 10.7%
Invoices related to disputed or unrecognized payables and not classified as late payment
Number of invoices	Number of invoices 0 DAY	Number of invoices 1-30 DAYS	Number of invoices 31-60 DAYS —	Number of invoices 61-90 DAYS	Number of invoices OVER 91 DAYS	Number of invoices TOTAL
Amount (incl. VAT)	Amount (incl. VAT) 0 DAY	Amount (incl. VAT) 1-30 DAYS	Amount (incl. VAT) 31-60 DAYS —	Amount (incl. VAT) 61-90 DAYS	Amount (incl. VAT) OVER 91 DAYS	Amount (incl. VAT) TOTAL
Reference payment terms used
Contractual payment terms

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INVOICES ISSUED AND PAST DUE AS OF AUGUST 31, 2023

(in million euros)	0 DAY	1-30 DAYS	31-60 DAYS	61-90 DAYS	OVER 91 DAYS	TOTAL
Classified as late payment
Number of invoices	Number of invoices 0 DAY 1,048	Number of invoices 1-30 DAYS 348	Number of invoices 31-60 DAYS 135	Number of invoices 61-90 DAYS 143	Number of invoices OVER 91 DAYS 2,169	Number of invoices TOTAL 2,795
Amount (incl. VAT)	Amount (incl. VAT) 0 DAY 46	Amount (incl. VAT) 1-30 DAYS (12)	Amount (incl. VAT) 31-60 DAYS 2	Amount (incl. VAT) 61-90 DAYS 1	Amount (incl. VAT) OVER 91 DAYS 14	Amount (incl. VAT) TOTAL 5
% of total purchases (net of VAT) for the fiscal year	% of total purchases (net of VAT) for the fiscal year 0 DAY 9.1%	% of total purchases (net of VAT) for the fiscal year 1-30 DAYS (2.5%)	% of total purchases (net of VAT) for the fiscal year 31-60 DAYS 0.3%	% of total purchases (net of VAT) for the fiscal year 61-90 DAYS 0.3%	% of total purchases (net of VAT) for the fiscal year OVER 91 DAYS 2.8%	% of total purchases (net of VAT) for the fiscal year TOTAL 0.9%
Invoices related to disputed or unrecognized receivables and not classified as late payment
Number of invoices	Number of invoices 0 DAY	Number of invoices 1-30 DAYS	Number of invoices 31-60 DAYS 15	Number of invoices 61-90 DAYS	Number of invoices OVER 91 DAYS	Number of invoices TOTAL
Amount (incl. VAT)	Amount (incl. VAT) 0 DAY	Amount (incl. VAT) 1-30 DAYS	Amount (incl. VAT) 31-60 DAYS 1	Amount (incl. VAT) 61-90 DAYS	Amount (incl. VAT) OVER 91 DAYS	Amount (incl. VAT) TOTAL
Reference payment terms used
Contractual payment terms

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