Universal Registration Document Fiscal 2025

10.3 Reconciliation tables

To facilitate the reading of this document, the reconciliation tables below identify:

the main headings required by Appendix 1 and Appendix 2 of the Delegated Regulation (EU) 2019/980 of March 14, 2019 supplementing Regulation (EU) 2017/1129 of June 14, 2017;
the information that constitutes the Annual Financial Report provided for under articles L.451-1-2 of the Monetary and Financial Code and 222-3 of the General Regulation of the French securities regulator (Autorité des marchés financiers – AMF);
the information that constitutes the Management Report of the Board of Directors that includes the Governance Report as defined by the French Commercial Code;
the information that constitutes the non-financial performance declaration as defined by the French Commercial Code.

10.3.1 Universal Registration Document

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for Fiscal 2024: Group consolidated financial statements and Statutory Auditors’ Report on the consolidated financial statements for the year ended August 31, 2024, individual Company financial statements and Statutory Auditors’ Report on the individual Company financial statements for the year ended August 31, 2024, as well as the financial information included in Management Report, as presented in the Universal Registration Document filed with the Autorité des marchés financiers (French financial markets authority) on November 5, 2024, under number D.24-0805;
for Fiscal 2023: Group consolidated financial statements and Statutory Auditors’ Report on the consolidated financial statements for the year ended August 31, 2023, individual Company financial statements and Statutory Auditors’ Report on the individual Company financial statements for the year ended August 31, 2023, as well as the financial information included in Management Report, as presented in the Universal Registration Document filed with the Autorité des marchés financiers (French financial markets authority) on November 3, 2023, under number D.23-0791;

RECONCILIATION TABLE FOR THE UNIVERSAL REGISTRATION DOCUMENT – APPENDIX 1 AND APPENDIX 2 OF THE COMMISSION DELEGATED REGULATION (EU) 2019/980 OF MARCH 14, 2019 SUPPLEMENTING REGULATION (EU) 2017/1129 OF JUNE 14, 2017	SECTIONS
1. Persons responsible, information from a third party, from Expert Reports and approval from competent authority	1. Persons responsible, information from a third party, from Expert Reports and approval from competent authority SECTIONS 10.2
2. Statutory Auditors	2. Statutory Auditors SECTIONS 10.2
3. Risk factors	3. Risk factors SECTIONS 6.3
4. Information about Sodexo	4. Information about Sodexo SECTIONS 8.4
5. Business overview	5. Business overview SECTIONS
5.1 Main activities	5.1 Main activities SECTIONS 1.1
5.2 Main markets	5.2 Main markets SECTIONS 1.1
5.3 Important events in the development of the business	5.3 Important events in the development of the business SECTIONS 1.1
5.4 Strategy and objectives	5.4 Strategy and objectives SECTIONS 1.2
5.5 Risk of dependency on patents or licences, industrial, commercial of financial contracts or new manufacturing processes	5.5 Risk of dependency on patents or licences, industrial, commercial of financial contracts or new manufacturing processes SECTIONS N/A
5.6 Competitive position	5.6 Competitive position SECTIONS 1.2
5.7 Investments	5.7 Investments SECTIONS 4.3
6. Organizational structure	6. Organizational structure SECTIONS
6.1 Brief description of the Group	6.1 Brief description of the Group SECTIONS 1.1
6.2 Significant subsidiaries	6.2 Significant subsidiaries SECTIONS 4.3
7. Operating and financial review	7. Operating and financial review SECTIONS
7.1 Financial condition	7.1 Financial condition SECTIONS 3.2
7.2 Operating results	7.2 Operating results SECTIONS 3.2
8. Capital resources	8. Capital resources SECTIONS
8.1 General information on the capital resources	8.1 General information on the capital resources SECTIONS 4.1.3
8.2 Sources and amounts of cash flows	8.2 Sources and amounts of cash flows SECTIONS 4.1.4
8.3 Information on borrowing requirements and the funding structure	8.3 Information on borrowing requirements and the funding structure SECTIONS 4.2.12
8.4 Restrictions on the use of capital resources having materially affected or potentially materially affecting the operations of the Group	8.4 Restrictions on the use of capital resources having materially affected or potentially materially affecting the operations of the Group SECTIONS 4.2.11
8.5 Anticipated sources of funds	8.5 Anticipated sources of funds SECTIONS N/A
9. Regulatory environment	9. Regulatory environment SECTIONS 6.3.1
10. Information on trends	10. Information on trends SECTIONS 1.2
11. Profit forecasts or estimates	11. Profit forecasts or estimates SECTIONS N/A
12. Administrative Management and Senior Management	12. Administrative Management and Senior Management SECTIONS
12.1 Information concerning members of the Board of Directors and Senior management (CEO)	12.1 Information concerning members of the Board of Directors and Senior management (CEO) SECTIONS 7.1
12.2 Administrative Management and Senior Management conflicts of interests	12.2 Administrative Management and Senior Management conflicts of interests SECTIONS 7.2
13. Compensation and benefits	13. Compensation and benefits SECTIONS
13.1 Amount of compensation and benefits of Corporate Officers	13.1 Amount of compensation and benefits of Corporate Officers SECTIONS 7.3
13.2 Total amounts set aside or accrued to provide for pension, retirement or other benefits	13.2 Total amounts set aside or accrued to provide for pension, retirement or other benefits SECTIONS 7.3
14. Board practices	14. Board practices SECTIONS
14.1 Date of expiration of current terms of office	14.1 Date of expiration of current terms of office SECTIONS 7.1.4
14.2 Board members’ and Senior management’s service contracts with the Group providing for benefits upon termination of such contract	14.2 Board members’ and Senior management’s service contracts with the Group providing for benefits upon termination of such contract SECTIONS 7.1.6
14.3 Information concerning the Audit Committee and the Compensation Committee	14.3 Information concerning the Audit Committee and the Compensation Committee SECTIONS 7.1.6
14.4 Statement of compliance with a Corporate Governance regime	14.4 Statement of compliance with a Corporate Governance regime SECTIONS 7.1.6
14.5 Potential material changes on the Corporate Governance	14.5 Potential material changes on the Corporate Governance SECTIONS 7.1.4
15. Employees	15. Employees SECTIONS
15.1 Number of employees and breakdown by category and location	15.1 Number of employees and breakdown by category and location SECTIONS 2.2.3
15.2 Share ownership of Administrative Management and Senior Management and any option over such shares	15.2 Share ownership of Administrative Management and Senior Management and any option over such shares SECTIONS 7.1.4
15.3 Employee shareholding in the share capital of the Company	15.3 Employee shareholding in the share capital of the Company SECTIONS 8.3.7
16. Major shareholders	16. Major shareholders SECTIONS
16.1 Shareholders holding more than 5% of the share capital or voting rights	16.1 Shareholders holding more than 5% of the share capital or voting rights SECTIONS 8.3.2
16.2 Existence of different voting rights	16.2 Existence of different voting rights SECTIONS 8.4.13
16.3 Control of Sodexo	16.3 Control of Sodexo SECTIONS 8.3.2
16.4 Arrangements, known to Sodexo, the operation of which may at a subsequent date result in a change of control	16.4 Arrangements, known to Sodexo, the operation of which may at a subsequent date result in a change of control SECTIONS N/A
17. Related party transactions	17. Related party transactions SECTIONS 4.2.14
18. Financial information concerning assets, financial position and profits and losses	18. Financial information concerning assets, financial position and profits and losses SECTIONS
18.1 Historical financial information	18.1 Historical financial information SECTIONS 4.3.2
18.2 Interim and other financial information	18.2 Interim and other financial information SECTIONS N/A
18.3 Auditing of historical annual financial information	18.3 Auditing of historical annual financial information SECTIONS 4.4
18.4 Pro forma financial information	18.4 Pro forma financial information SECTIONS N/A
18.5 Dividend policy	18.5 Dividend policy SECTIONS 8.1.2
18.6 Legal and arbitration proceedings	18.6 Legal and arbitration proceedings SECTIONS 4.2.6
18.7 Significant change in Sodexo’s financial position	18.7 Significant change in Sodexo’s financial position SECTIONS 4.2.14
19. Additional information	19. Additional information SECTIONS
19.1 Share capital	19.1 Share capital SECTIONS 8.3
19.2 Memorandum and Articles of Association	19.2 Memorandum and Articles of Association SECTIONS 8.4
20. Material contracts	20. Material contracts SECTIONS 8.4.6
21. Documents available	21. Documents available SECTIONS 8.4.15