Universal Registration Document 2023

6. Consolidated Financial Statements 2023 Year - AFR

/ Headline earnings per share (basic and diluted)
(in millions of euros, except for share data) not-included 2023 2022
Net income used to calculate headline earnings per share(1) unspecified unspecified unspecified
Net income – Group share unspecified 1,312 1,222
Items excluded: unspecified unspecified unspecified
Amortization of intangibles from acquisitions, net of tax unspecified 199 215
 Impairment loss(2), net of tax unspecified 115 80
Main capital gains and losses on disposal of assets and fair value adjustment of financial assets, net of tax unspecified 1 92
Revaluation of earn‑out payments unspecified (12) 2
Rosetta / Publicis Health, LLC settlement (see Note 8 and Note 22) unspecified 152 -
Headline Group net income E 1,767 1,611
Impact of dilutive instruments: unspecified unspecified unspecified
Savings in financial expenses related to the conversion of debt instruments, net of tax unspecified - -
Headline Group net income, diluted F 1,767 1,611
Number of shares used to calculate earnings per share unspecified unspecified unspecified
Number of shares at January 1 unspecified 254,311,860 253,462,409
Shares created over the year unspecified - 393,965
Treasury shares to be deducted (average for the year) unspecified (3,605,375) (2,884,264)
Average number of shares used for the calculation C 250,706,485 250,972,110
Impact of dilutive instruments: unspecified unspecified unspecified
Free shares and dilutive stock options unspecified 3,292,878 2,633,057
Number of diluted shares D 253,999,363 253,605,167
(in euros) unspecified unspecified unspecified
Headline earnings per share (1) E/C 7.05 6.42
Headline earnings per share – diluted (1) F/D 6.96 6.35