| (in millions euros) | PRE-TAX INCOME | INCOME TAXES | AFTER-TAX INCOME |
|---|---|---|---|
| Operating income | Operating income PRE-TAX INCOME124 |
Operating income INCOME TAXES(33) |
Operating income AFTER-TAX INCOME91 |
| Financial income/(expense), net | Financial income/(expense), net PRE-TAX INCOME690 |
Financial income/(expense), net INCOME TAXES(2) |
Financial income/(expense), net AFTER-TAX INCOME688 |
| Exceptional income/(expense), net* | Exceptional income/(expense), net* PRE-TAX INCOME740 |
Exceptional income/(expense), net* INCOME TAXES27 |
Exceptional income/(expense), net* AFTER-TAX INCOME767 |
| Employee profit-sharing | Employee profit-sharing PRE-TAX INCOME(1) |
Employee profit-sharing INCOME TAXES— |
Employee profit-sharing AFTER-TAX INCOME(1) |
| TOTAL | TOTALPRE-TAX INCOME1,553 | TOTALINCOME TAXES(8) | TOTALAFTER-TAX INCOME1,545 |
* This amount includes the 8 million euros tax gain arising from the French tax consolidation. It 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, 2023 | ADDITIONS DURING THE PERIOD | DECREASES DURING THE PERIOD | OTHER MOVEMENTS DURING THE PERIOD | GROSS VALUE AT AUGUST 31, 2024 | NET VALUE AT AUGUST 31, 2024 |
|---|---|---|---|---|---|---|
| Intangible assets | Intangible assets GROSS VALUE AT AUGUST 31, 2023163 |
Intangible assets ADDITIONS DURING THE PERIOD28 |
Intangible assets DECREASES DURING THE PERIOD(5) |
Intangible assets OTHER MOVEMENTS DURING THE PERIOD(4) |
Intangible assets GROSS VALUE AT AUGUST 31, 2024182 |
Intangible assets NET VALUE AT AUGUST 31, 202470 |
| Property, plant and equipment | Property, plant and equipment GROSS VALUE AT AUGUST 31, 202323 |
Property, plant and equipment ADDITIONS DURING THE PERIODnot-included |
Property, plant and equipment DECREASES DURING THE PERIOD(1) |
Property, plant and equipment OTHER MOVEMENTS DURING THE PERIOD1 |
Property, plant and equipment GROSS VALUE AT AUGUST 31, 202423 |
Property, plant and equipment NET VALUE AT AUGUST 31, 20246 |
| Financial investments | Financial investments GROSS VALUE AT AUGUST 31, 2023not-included |
Financial investments ADDITIONS DURING THE PERIODnot-included |
Financial investments DECREASES DURING THE PERIODnot-included |
Financial investments OTHER MOVEMENTS DURING THE PERIODnot-included |
Financial investments GROSS VALUE AT AUGUST 31, 2024not-included |
Financial investments NET VALUE AT AUGUST 31, 2024not-included |
| • Equity investments | • Equity investments GROSS VALUE AT AUGUST 31, 20237,673 |
• Equity investments ADDITIONS DURING THE PERIOD56 |
• Equity investments DECREASES DURING THE PERIOD(362) |
• Equity investments OTHER MOVEMENTS DURING THE PERIOD(616) |
• Equity investments GROSS VALUE AT AUGUST 31, 20246,751 |
• Equity investments NET VALUE AT AUGUST 31, 20246,470 |
| • Receivables related to equity investments | • Receivables related to equity investments GROSS VALUE AT AUGUST 31, 202315 |
• Receivables related to equity investments ADDITIONS DURING THE PERIOD9 |
• Receivables related to equity investments DECREASES DURING THE PERIOD(11) |
• Receivables related to equity investments OTHER MOVEMENTS DURING THE PERIOD— |
• Receivables related to equity investments GROSS VALUE AT AUGUST 31, 202413 |
• Receivables related to equity investments NET VALUE AT AUGUST 31, 20243 |
| • Other financial assets * | • Other financial assets *GROSS VALUE AT AUGUST 31, 2023149 |
• Other financial assets *ADDITIONS DURING THE PERIOD6 |
• Other financial assets *DECREASES DURING THE PERIOD— |
• Other financial assets *OTHER MOVEMENTS DURING THE PERIOD— |
• Other financial assets *GROSS VALUE AT AUGUST 31, 2024155 |
• Other financial assets *NET VALUE AT AUGUST 31, 2024148 |
| TOTAL FINANCIAL INVESTMENTS | TOTAL FINANCIAL INVESTMENTS GROSS VALUE AT AUGUST 31, 20237 837 |
TOTAL FINANCIAL INVESTMENTS ADDITIONS DURING THE PERIOD71 |
TOTAL FINANCIAL INVESTMENTS DECREASES DURING THE PERIOD(373) |
TOTAL FINANCIAL INVESTMENTS OTHER MOVEMENTS DURING THE PERIOD(616) |
TOTAL FINANCIAL INVESTMENTS GROSS VALUE AT AUGUST 31, 20246 919 |
TOTAL FINANCIAL INVESTMENTS NET VALUE AT AUGUST 31, 20246,621 |
| TOTAL | TOTALGROSS VALUE AT AUGUST 31, 20238 023 | TOTALADDITIONS DURING THE PERIOD99 | TOTALDECREASES DURING THE PERIOD(379) | TOTALOTHER MOVEMENTS DURING THE PERIOD(619) | TOTALGROSS VALUE AT AUGUST 31, 20247 124 | TOTALNET VALUE AT AUGUST 31, 20246 697 |
* In accordance with ANC regulation no. 2015-06, merger deficits are included in “Other financial assets” for 74 million euros as of August 31, 2024.
During Fiscal 2024, Sodexo S.A. tendered its 88.05% shares of Pluxee International to its subsidiary Sodexo Asset Management 2, renamed Pluxee. These shares were allocated to shareholders of Sodexo S.A. for 615 million euros in February 2024.
Sodexo S.A. participated in the recapitalization of its subsidiaries mainly in France, Australia and Spain for a total of 56 million euros.
On August, 2024, Sodexo S.A. proceeded to a capital reduction of its subsidiary Sofinsod for 13 million euros and sold 100% of its shares to the family holding Company of the Group, Bellon SA for a net value of 76 million euros.
In addition, a capital reduction on Sodexo Participations & Assets was carried out in December 2023 for a total amount of 162 million euros.
During Fiscal 2024, as part of the sale of its Homecare business, Sodexo S.A. sold its Prima Nordics shares, with nominal value of 28 million euros, and proceeded to the release of the shares of Compagnie Financière Aurore international after its liquidation for a total of 69 million euros.
| (in million euros) | ACCUMULATED DEPRECIATION AND AMORTIZATION AUGUST 31, 2023 | INCREASES DURING THE PERIOD | DECREASES DURING THE PERIOD | OTHER MOVEMENTS DURING THE PERIOD | ACCUMULATED DEPRECIATION AND AMORTIZATION AUGUST 31, 2024 |
|---|---|---|---|---|---|
| Intangible assets | Intangible assets ACCUMULATED DEPRECIATION AND AMORTIZATION AUGUST 31, 202395 |
Intangible assets INCREASES DURING THE PERIOD19 |
Intangible assets DECREASES DURING THE PERIOD(2) |
Intangible assets OTHER MOVEMENTS DURING THE PERIOD— |
Intangible assets ACCUMULATED DEPRECIATION AND AMORTIZATION AUGUST 31, 2024112 |
| Property, plant and equipment | Property, plant and equipment ACCUMULATED DEPRECIATION AND AMORTIZATION AUGUST 31, 202316 |
Property, plant and equipment INCREASES DURING THE PERIOD1 |
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, 202417 |
| TOTAL | TOTALACCUMULATED DEPRECIATION AND AMORTIZATION AUGUST 31, 2023111 | TOTALINCREASES DURING THE PERIOD20 | TOTALDECREASES DURING THE PERIOD(2) | TOTALOTHER MOVEMENTS DURING THE PERIOD— | TOTALACCUMULATED DEPRECIATION AND AMORTIZATION AUGUST 31, 2024129 |
