Universal Registration Document Fiscal 2025

5.3.3 Supplier and client payment terms

INVOICES RECEIVED AND PAST DUE AS OF AUGUST 31, 2025

(in millions of euros)	0 DAYS	1-30 DAYS	31-60 DAYS	61-90 DAYS	OVER 91 DAYS	TOTAL (1 DAY AND OVER)
Classified as past due
Number of invoices	Number of invoices 0 DAYS 1,804	Number of invoices 1-30 DAYS 643	Number of invoices 31-60 DAYS 4	Number of invoices 61-90 DAYS 76	Number of invoices OVER 91 DAYS 1	Number of invoices TOTAL ( 1 DAY AND OVER ) 724
Amount (incl. VAT)	Amount (incl. VAT) 0 DAYS 26	Amount (incl. VAT) 1-30 DAYS 23	Amount (incl. VAT) 31-60 DAYS 0	Amount (incl. VAT) 61-90 DAYS 4	Amount (incl. VAT) OVER 91 DAYS 0	Amount (incl. VAT) TOTAL ( 1 DAY AND OVER ) 27
% of total purchases (excl. VAT) for the fiscal year	% of total purchases (excl. VAT) for the fiscal year 0 DAYS 8.9%	% of total purchases (excl. VAT) for the fiscal year 1-30 DAYS 7.9%	% of total purchases (excl. VAT) for the fiscal year 31-60 DAYS—%	% of total purchases (excl. VAT) for the fiscal year 61-90 DAYS 1.3%	% of total purchases (excl. VAT) for the fiscal year OVER 91 DAYS—%	% of total purchases (excl. VAT) for the fiscal year TOTAL ( 1 DAY AND OVER ) 9.3%
Invoices related to disputed or unrecognized receivables and not classified as past due
Number of invoices	Number of invoices 0 DAYS	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 ( 1 DAY AND OVER )
Amount (incl. VAT)	Amount (incl. VAT) 0 DAYS	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 ( 1 DAY AND OVER )
Reference payment terms used
(in millions of euros)	0 DAYS	1-30 DAYS	31-60 DAYS Contractual payment terms		61-90 DAYS	OVER 91 DAYS

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INVOICES ISSUED AND PAST DUE AS OF AUGUST 31, 2025

(in millions of euros)	0 DAYS	1-30 DAYS	31-60 DAYS	61-90 DAYS	OVER 91 DAYS	TOTAL (1 DAY AND OVER)
Classified as past due
Number of invoices	Number of invoices 0 DAYS 1,247	Number of invoices 1-30 DAYS 483	Number of invoices 31-60 DAYS 186	Number of invoices 61-90 DAYS 130	Number of invoices OVER 91 DAYS 1,634	Number of invoices TOTAL ( 1 DAY AND OVER ) 2,433
Amount (incl. VAT)	Amount (incl. VAT) 0 DAYS 26	Amount (incl. VAT) 1-30 DAYS 6	Amount (incl. VAT) 31-60 DAYS 0	Amount (incl. VAT) 61-90 DAYS 1	Amount (incl. VAT) OVER 91 DAYS 9	Amount (incl. VAT) TOTAL ( 1 DAY AND OVER ) 16
% of total purchases (excl. VAT) for the fiscal year	% of total purchases (excl. VAT) for the fiscal year 0 DAYS 4.7%	% of total purchases (excl. VAT) for the fiscal year 1-30 DAYS 1.2%	% of total purchases (excl. VAT) for the fiscal year 31-60 DAYS—%	% of total purchases (excl. VAT) for the fiscal year 61-90 DAYS 0.1%	% of total purchases (excl. VAT) for the fiscal year OVER 91 DAYS 1.6%	% of total purchases (excl. VAT) for the fiscal year TOTAL ( 1 DAY AND OVER ) 2.9%
Invoices related to disputed or unrecognized receivables and not classified as past due
Number of invoices	Number of invoices 0 DAYS	Number of invoices 1-30 DAYS	Number of invoices 31-60 DAYS 18	Number of invoices 61-90 DAYS	Number of invoices OVER 91 DAYS	Number of invoices TOTAL ( 1 DAY AND OVER )
Amount (incl. VAT)	Amount (incl. VAT) 0 DAYS	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 ( 1 DAY AND OVER )
Reference payment terms used
(in millions of euros)	0 DAYS	1-30 DAYS	31-60 DAYS Contractual payment terms		61-90 DAYS	OVER 91 DAYS

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