Universal Registration Document - Fiscal 2024

Introduction

Shareholders’ equity and liabilities
(in million euros) NOTES AUGUST 31, 2024 AUGUST 31, 2023
Share capital

Share capital

NOTESnot included

Share capital

AUGUST 31, 2024

590

Share capital

AUGUST 31, 2023

590

Additional paid-in capital

Additional paid-in capital

NOTESnot included

Additional paid-in capital

AUGUST 31, 2024

248

Additional paid-in capital

AUGUST 31, 2023

248

Reserves and retained earnings

Reserves and retained earnings

NOTESnot included

Reserves and retained earnings

AUGUST 31, 2024

2,944

Reserves and retained earnings

AUGUST 31, 2023

3,704

EQUITY ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT EQUITY ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENTNOTESnot included EQUITY ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENTAUGUST 31, 20243,782 EQUITY ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENTAUGUST 31, 20234,542
NON-CONTROLLING INTERESTS NON-CONTROLLING INTERESTSNOTESnot included NON-CONTROLLING INTERESTSAUGUST 31, 202416 NON-CONTROLLING INTERESTSAUGUST 31, 202312
SHAREHOLDERS’ EQUITY SHAREHOLDERS’ EQUITYNOTES11.1 SHAREHOLDERS’ EQUITYAUGUST 31, 20243,798 SHAREHOLDERS’ EQUITYAUGUST 31, 20234,554
Long-term borrowings

Long-term borrowings

NOTES12.4 et 12.5

Long-term borrowings

AUGUST 31, 2024

4 011

Long-term borrowings

AUGUST 31, 2023

5 056

Long-term lease liabilities

Long-term lease liabilities

NOTES

7.1

Long-term lease liabilities

AUGUST 31, 2024

581

Long-term lease liabilities

AUGUST 31, 2023

683

Employee benefits

Employee benefits

NOTES

5.1

Employee benefits

AUGUST 31, 2024

274

Employee benefits

AUGUST 31, 2023

265

Other non-current liabilities

Other non-current liabilities

NOTES

4.3

Other non-current liabilities

AUGUST 31, 2024

181

Other non-current liabilities

AUGUST 31, 2023

174

Non-current provisions

Non-current provisions

NOTES

10.1

Non-current provisions

AUGUST 31, 2024

108

Non-current provisions

AUGUST 31, 2023

110

Deferred tax liabilities

Deferred tax liabilities

NOTES

9.3

Deferred tax liabilities

AUGUST 31, 2024

149

Deferred tax liabilities

AUGUST 31, 2023

152

NON-CURRENT LIABILITIES NON-CURRENT LIABILITIESNOTESnot included NON-CURRENT LIABILITIESAUGUST 31, 20245,304 NON-CURRENT LIABILITIESAUGUST 31, 20236,440
Bank overdrafts

Bank overdrafts

NOTES

12.2

Bank overdrafts

AUGUST 31, 2024

3

Bank overdrafts

AUGUST 31, 2023

Short-term borrowings

Short-term borrowings

NOTES12.4 et 12.5

Short-term borrowings

AUGUST 31, 2024

725

Short-term borrowings

AUGUST 31, 2023

537

Short-term lease liabilities

Short-term lease liabilities

NOTES

7.1

Short-term lease liabilities

AUGUST 31, 2024

147

Short-term lease liabilities

AUGUST 31, 2023

148

Income tax payable

Income tax payable

NOTESnot included

Income tax payable

AUGUST 31, 2024

325

Income tax payable

AUGUST 31, 2023

177

Current provisions

Current provisions

NOTES

10.1

Current provisions

AUGUST 31, 2024

66

Current provisions

AUGUST 31, 2023

79

Trade and other payables

Trade and other payables

NOTES

4.3

Trade and other payables

AUGUST 31, 2024

4,648

Trade and other payables

AUGUST 31, 2023

4,540

Liabilities directly associated with assets held for sale or for distribution

Liabilities directly associated with assets held for sale or for distribution

NOTES

3.2

Liabilities directly associated with assets held for sale or for distribution

AUGUST 31, 2024

8

Liabilities directly associated with assets held for sale or for distribution

AUGUST 31, 2023

4,319

CURRENT LIABILITIES CURRENT LIABILITIESNOTESnot included CURRENT LIABILITIESAUGUST 31, 20245,922 CURRENT LIABILITIESAUGUST 31, 20239,800
TOTAL SHAREHOLDERS’ EQUITY AND LIABILITIES TOTAL SHAREHOLDERS’ EQUITY AND LIABILITIESNOTESnot included TOTAL SHAREHOLDERS’ EQUITY AND LIABILITIESAUGUST 31, 202415,024 TOTAL SHAREHOLDERS’ EQUITY AND LIABILITIESAUGUST 31, 202320,794