Universal Registration Document Fiscal 2025

4 Consolidated Financial Statements

6.3.1 Gross value of property, plant and equipment
(in millions of euros) LAND AND BUILDINGS PLANT AND EQUIPMENT CONSTRUCTION IN PROGRESS AND OTHER TOTAL
Gross value as of September 1, 2023 Gross value as of September 1, 2023

LAND AND BUILDINGS

68
Gross value as of September 1, 2023

PLANT AND EQUIPMENT

1,738
Gross value as of September 1, 2023

CONSTRUCTION IN PROGRESS AND OTHER

227
Gross value as of September 1, 2023

TOTAL

2,033
Acquisitions

Acquisitions

LAND AND BUILDINGS

6

Acquisitions

PLANT AND EQUIPMENT

164

Acquisitions

CONSTRUCTION IN PROGRESS AND OTHER

87

Acquisitions

TOTAL

257

Disposals

Disposals

LAND AND BUILDINGS

(3)

Disposals

PLANT AND EQUIPMENT

(149)

Disposals

CONSTRUCTION IN PROGRESS AND OTHER

(28)

Disposals

TOTAL

(180)

Exchange differences

Exchange differences

LAND AND BUILDINGS

(1)

Exchange differences

PLANT AND EQUIPMENT

(21)

Exchange differences

CONSTRUCTION IN PROGRESS AND OTHER

(2)

Exchange differences

TOTAL

(24)

Reclassifications

Reclassifications

LAND AND BUILDINGS

1

Reclassifications

PLANT AND EQUIPMENT

7

Reclassifications

CONSTRUCTION IN PROGRESS AND OTHER

(31)

Reclassifications

TOTAL

(23)

Changes in scope of consolidation

Changes in scope of consolidation

LAND AND BUILDINGS

Changes in scope of consolidation

PLANT AND EQUIPMENT

8

Changes in scope of consolidation

CONSTRUCTION IN PROGRESS AND OTHER

Changes in scope of consolidation

TOTAL

8

Gross value as of August 31, 2024 Gross value as of August 31, 2024

LAND AND BUILDINGS

71
Gross value as of August 31, 2024

PLANT AND EQUIPMENT

1,747
Gross value as of August 31, 2024

CONSTRUCTION IN PROGRESS AND OTHER

253
Gross value as of August 31, 2024

TOTAL

2,071
Acquisitions

Acquisitions

LAND AND BUILDINGS

8

Acquisitions

PLANT AND EQUIPMENT

181

Acquisitions

CONSTRUCTION IN PROGRESS AND OTHER

54

Acquisitions

TOTAL

243

Disposals

Disposals

LAND AND BUILDINGS

(1)

Disposals

PLANT AND EQUIPMENT

(123)

Disposals

CONSTRUCTION IN PROGRESS AND OTHER

(26)

Disposals

TOTAL

(150)

Exchange differences

Exchange differences

LAND AND BUILDINGS

(3)

Exchange differences

PLANT AND EQUIPMENT

(37)

Exchange differences

CONSTRUCTION IN PROGRESS AND OTHER

(5)

Exchange differences

TOTAL

(45)

Reclassifications

Reclassifications

LAND AND BUILDINGS

3

Reclassifications

PLANT AND EQUIPMENT

(7)

Reclassifications

CONSTRUCTION IN PROGRESS AND OTHER

(48)

Reclassifications

TOTAL

(52)

Changes in scope of consolidation

Changes in scope of consolidation

LAND AND BUILDINGS

Changes in scope of consolidation

PLANT AND EQUIPMENT

Changes in scope of consolidation

CONSTRUCTION IN PROGRESS AND OTHER

Changes in scope of consolidation

TOTAL

Gross value as of August 31, 2025 Gross value as of August 31, 2025

LAND AND BUILDINGS

78
Gross value as of August 31, 2025

PLANT AND EQUIPMENT

1,761
Gross value as of August 31, 2025

CONSTRUCTION IN PROGRESS AND OTHER

228
Gross value as of August 31, 2025

TOTAL

2,067

No item of property, plant and equipment is pledged as collateral for a liability.

6.3.2 Depreciation and impairment of property, plant and equipment
(in millions of euros) LAND AND BUILDINGS PLANT AND EQUIPMENT CONSTRUCTION IN PROGRESS AND OTHER TOTAL
Depreciation and impairment as of September 1, 2023 Depreciation and impairment as of September 1, 2023

LAND AND BUILDINGS

(52)
Depreciation and impairment as of September 1, 2023

PLANT AND EQUIPMENT

(1,312)
Depreciation and impairment as of September 1, 2023

CONSTRUCTION IN PROGRESS AND OTHER

(159)
Depreciation and impairment as of September 1, 2023

TOTAL

(1,523)
Depreciation

Depreciation

LAND AND BUILDINGS

(3)

Depreciation

PLANT AND EQUIPMENT

(152)

Depreciation

CONSTRUCTION IN PROGRESS AND OTHER

(29)

Depreciation

TOTAL

(184)

Disposals

Disposals

LAND AND BUILDINGS

2

Disposals

PLANT AND EQUIPMENT

136

Disposals

CONSTRUCTION IN PROGRESS AND OTHER

17

Disposals

TOTAL

155

Impairment

Impairment

LAND AND BUILDINGS

Impairment

PLANT AND EQUIPMENT

(1)

Impairment

CONSTRUCTION IN PROGRESS AND OTHER

Impairment

TOTAL

(1)

Exchange differences

Exchange differences

LAND AND BUILDINGS

1

Exchange differences

PLANT AND EQUIPMENT

13

Exchange differences

CONSTRUCTION IN PROGRESS AND OTHER

1

Exchange differences

TOTAL

15

Reclassifications

Reclassifications

LAND AND BUILDINGS

(1)

Reclassifications

PLANT AND EQUIPMENT

18

Reclassifications

CONSTRUCTION IN PROGRESS AND OTHER

2

Reclassifications

TOTAL

19

Changes in scope of consolidation

Changes in scope of consolidation

LAND AND BUILDINGS

Changes in scope of consolidation

PLANT AND EQUIPMENT

Changes in scope of consolidation

CONSTRUCTION IN PROGRESS AND OTHER

Changes in scope of consolidation

TOTAL

Depreciation and impairment as of August 31, 2024 Depreciation and impairment as of August 31, 2024

LAND AND BUILDINGS

(53)
Depreciation and impairment as of August 31, 2024

PLANT AND EQUIPMENT

(1,298)
Depreciation and impairment as of August 31, 2024

CONSTRUCTION IN PROGRESS AND OTHER

(168)
Depreciation and impairment as of August 31, 2024

TOTAL

(1,519)
Depreciation

Depreciation

LAND AND BUILDINGS

(3)

Depreciation

PLANT AND EQUIPMENT

(162)

Depreciation

CONSTRUCTION IN PROGRESS AND OTHER

(22)

Depreciation

TOTAL

(187)

Disposals

Disposals

LAND AND BUILDINGS

2

Disposals

PLANT AND EQUIPMENT

106

Disposals

CONSTRUCTION IN PROGRESS AND OTHER

23

Disposals

TOTAL

131

Impairment

Impairment

LAND AND BUILDINGS

1

Impairment

PLANT AND EQUIPMENT

Impairment

CONSTRUCTION IN PROGRESS AND OTHER

Impairment

TOTAL

1

Exchange differences

Exchange differences

LAND AND BUILDINGS

2

Exchange differences

PLANT AND EQUIPMENT

29

Exchange differences

CONSTRUCTION IN PROGRESS AND OTHER

3

Exchange differences

TOTAL

34

Reclassifications

Reclassifications

LAND AND BUILDINGS

Reclassifications

PLANT AND EQUIPMENT

32

Reclassifications

CONSTRUCTION IN PROGRESS AND OTHER

5

Reclassifications

TOTAL

37

Changes in scope of consolidation

Changes in scope of consolidation

LAND AND BUILDINGS

Changes in scope of consolidation

PLANT AND EQUIPMENT

7

Changes in scope of consolidation

CONSTRUCTION IN PROGRESS AND OTHER

Changes in scope of consolidation

TOTAL

7

Depreciation and impairment as of August 31, 2025 Depreciation and impairment as of August 31, 2025

LAND AND BUILDINGS

(51)
Depreciation and impairment as of August 31, 2025

PLANT AND EQUIPMENT

(1,286)
Depreciation and impairment as of August 31, 2025

CONSTRUCTION IN PROGRESS AND OTHER

(159)
Depreciation and impairment as of August 31, 2025

TOTAL

(1,496)

Depreciation of property, plant and equipment is reported under either cost of sales or selling, general and administrative costs.

6.3.3 Carrying amount of property, plant and equipment
(in millions of euros) LAND AND BUILDINGS PLANT AND EQUIPMENT CONSTRUCTION IN PROGRESS AND OTHER TOTAL
Carrying amount – September 1, 2023

Carrying amount –

September 1, 2023

LAND AND BUILDINGS

16

Carrying amount –

September 1, 2023

PLANT AND EQUIPMENT

426

Carrying amount –

September 1, 2023

CONSTRUCTION IN PROGRESS AND OTHER

68

Carrying amount –

September 1, 2023

TOTAL

510

Carrying amount – August 31, 2024

Carrying amount –

August 31, 2024

LAND AND BUILDINGS

18

Carrying amount –

August 31, 2024

PLANT AND EQUIPMENT

449

Carrying amount –

August 31, 2024

CONSTRUCTION IN PROGRESS AND OTHER

85

Carrying amount –

August 31, 2024

TOTAL

552

Carrying amount – August 31, 2025 Carrying amount – August 31, 2025

LAND AND BUILDINGS

27
Carrying amount – August 31, 2025

PLANT AND EQUIPMENT

475
Carrying amount – August 31, 2025

CONSTRUCTION IN PROGRESS AND OTHER

69
Carrying amount – August 31, 2025

TOTAL

571