Universal Registration Document 2023

6. Consolidated Financial Statements 2023 Year - AFR

/ Characteristics of Publicis Groupe free share plans outstanding at December 31, 2023
Plans Initial date of grant Fair value of the share granted Shares yet to vest as of January 1, 2023 or shares granted in 2023 Shares cancelled, lapsed or transferred(1) in 2023 Shares vested in 2023 Shares yet to vest at December 31, 2023 Vesting date Remaining contract life (in years)
Sapient 2019 Plan (4 years)

Sapient 2019 Plan

(4 years)
Initial date of grant

05/28/2019

Sapient 2019 Plan

(4 years)
Fair value of the share granted

43.95

Sapient 2019 Plan

(4 years)
Shares yet to vest as of January 1, 2023 or shares granted in 2023

42,407

Sapient 2019 Plan

(4 years)

Shares cancelled, lapsed or transferred

(1)

in 2023

(67)

Sapient 2019 Plan

(4 years)

Shares vested in 2023

(42,340)

Sapient 2019 Plan

(4 years)

Shares yet to vest at

December 31, 2023
-

Sapient 2019 Plan

(4 years)

Vesting date

05/30/2023

Sapient 2019 Plan

(4 years)
Remaining contract life (in years)-
Special Retention Plan 2019 (2) 

Special Retention Plan 2019

(2)

 

Initial date of grant

11/15/2019

Special Retention Plan 2019

(2)

 

Fair value of the share granted

31.85

Special Retention Plan 2019

(2)

 

Shares yet to vest as of January 1, 2023 or shares granted in 2023

393,895

Special Retention Plan 2019

(2)

 

Shares cancelled, lapsed or transferred

(1)

in 2023

(102,892)

Special Retention Plan 2019

(2)

 

Shares vested in 2023

-

Special Retention Plan 2019

(2)

 

Shares yet to vest at

December 31, 2023

291,003

Special Retention Plan 2019

(2)

 

Vesting date

03/19/2025

Special Retention Plan 2019

(2)

 

Remaining contract life (in years)

1.22

Sapient 2020 Plan (4 years)

Sapient 2020 Plan

(4 years)
Initial date of grant

05/19/2020

Sapient 2020 Plan

(4 years)
Fair value of the share granted

24.28

Sapient 2020 Plan

(4 years)
Shares yet to vest as of January 1, 2023 or shares granted in 2023

92,903

Sapient 2020 Plan

(4 years)

Shares cancelled, lapsed or transferred

(1)

in 2023

(4,278)

Sapient 2020 Plan

(4 years)

Shares vested in 2023

(44,658)

Sapient 2020 Plan

(4 years)

Shares yet to vest at

December 31, 2023

43,967

Sapient 2020 Plan

(4 years)

Vesting date

05/20/2024

Sapient 2020 Plan

(4 years)
Remaining contract life (in years)

0.39

Sapient 2020 Plan (3 years)

Sapient 2020 Plan

(3 years)
Initial date of grant

05/19/2020

Sapient 2020 Plan

(3 years)
Fair value of the share granted

21.35

Sapient 2020 Plan

(3 years)
Shares yet to vest as of January 1, 2023 or shares granted in 2023

266,612

Sapient 2020 Plan

(3 years)

Shares cancelled, lapsed or transferred

(1)

in 2023

(10,500)

Sapient 2020 Plan

(3 years)

Shares vested in 2023

(256,112)

Sapient 2020 Plan

(3 years)

Shares yet to vest at

December 31, 2023
-

Sapient 2020 Plan

(3 years)

Vesting date

05/19/2023

Sapient 2020 Plan

(3 years)
Remaining contract life (in years)-
LTI Epsilon 2020 Plan

LTI Epsilon 2020 Plan

Initial date of grant

07/20/2020

LTI Epsilon 2020 Plan

Fair value of the share granted

24.28

LTI Epsilon 2020 Plan

Shares yet to vest as of January 1, 2023 or shares granted in 2023

213,373

LTI Epsilon 2020 Plan

Shares cancelled, lapsed or transferred

(1)

in 2023

(2,962)

LTI Epsilon 2020 Plan

Shares vested in 2023

(210,411)

LTI Epsilon 2020 Plan

Shares yet to vest at

December 31, 2023
-

LTI Epsilon 2020 Plan

Vesting date

03/31/2023

LTI Epsilon 2020 Plan

Remaining contract life (in years)-
LTIP 2021 Plan and other specific plans(3) (4)

LTIP 2021 Plan and other specific plans

(3) (4)
Initial date of grant

03/16/2021

LTIP 2021 Plan and other specific plans

(3) (4)
Fair value of the share granted

44.31

LTIP 2021 Plan and other specific plans

(3) (4)
Shares yet to vest as of January 1, 2023 or shares granted in 2023

419,726

LTIP 2021 Plan and other specific plans

(3) (4)

Shares cancelled, lapsed or transferred

(1)

in 2023

(9,614)

LTIP 2021 Plan and other specific plans

(3) (4)

Shares vested in 2023

-

LTIP 2021 Plan and other specific plans

(3) (4)

Shares yet to vest at

December 31, 2023

410,112

LTIP 2021 Plan and other specific plans

(3) (4)

Vesting date

09/16/2024

LTIP 2021 Plan and other specific plans

(3) (4)
Remaining contract life (in years)

0.71

LTIP 2021 Directoire Plan

LTIP 2021 Directoire Plan

Initial date of grant

03/16/2021

LTIP 2021 Directoire Plan

Fair value of the share granted

44.17

LTIP 2021 Directoire Plan

Shares yet to vest as of January 1, 2023 or shares granted in 2023

151,577

LTIP 2021 Directoire Plan

Shares cancelled, lapsed or transferred

(1)

in 2023

(24,495)

LTIP 2021 Directoire Plan

Shares vested in 2023

-

LTIP 2021 Directoire Plan

Shares yet to vest at

December 31, 2023

127,082

LTIP 2021 Directoire Plan

Vesting date

03/18/2024

LTIP 2021 Directoire Plan

Remaining contract life (in years)

0.21

LTI Epsilon 2021 Plan

LTI Epsilon 2021 Plan

Initial date of grant

03/16/2021

LTI Epsilon 2021 Plan

Fair value of the share granted

46.35

LTI Epsilon 2021 Plan

Shares yet to vest as of January 1, 2023 or shares granted in 2023

401,970

LTI Epsilon 2021 Plan

Shares cancelled, lapsed or transferred

(1)

in 2023

(21,693)

LTI Epsilon 2021 Plan

Shares vested in 2023

(169,595)

LTI Epsilon 2021 Plan

Shares yet to vest at

December 31, 2023

210,682

LTI Epsilon 2021 Plan

Vesting date

04/02/2024

LTI Epsilon 2021 Plan

Remaining contract life (in years)

0.25

Sapient 2021 Plan (4 years)

Sapient 2021 Plan (4 years)

Initial date of grant

04/13/2021

Sapient 2021 Plan (4 years)

Fair value of the share granted

45.40

Sapient 2021 Plan (4 years)

Shares yet to vest as of January 1, 2023 or shares granted in 2023

160,399

Sapient 2021 Plan (4 years)

Shares cancelled, lapsed or transferred

(1)

in 2023

(4,509)

Sapient 2021 Plan (4 years)

Shares vested in 2023

(54,434)

Sapient 2021 Plan (4 years)

Shares yet to vest at

December 31, 2023

101,456

Sapient 2021 Plan (4 years)

Vesting date

04/14/2025

Sapient 2021 Plan (4 years)

Remaining contract life (in years)

1.29

Sapient 2021 Plan (3 years)

Sapient 2021 Plan

(3 years)
Initial date of grant

04/13/2021

Sapient 2021 Plan

(3 years)
Fair value of the share granted

44.27

Sapient 2021 Plan

(3 years)
Shares yet to vest as of January 1, 2023 or shares granted in 2023

320,648

Sapient 2021 Plan

(3 years)

Shares cancelled, lapsed or transferred

(1)

in 2023

(16,272)

Sapient 2021 Plan

(3 years)

Shares vested in 2023

-

Sapient 2021 Plan

(3 years)

Shares yet to vest at

December 31, 2023

304,376

Sapient 2021 Plan

(3 years)

Vesting date

04/15/2024

Sapient 2021 Plan

(3 years)
Remaining contract life (in years)

0.29

LTIP 2022 Plan and other specific plans(3) (5)

LTIP 2022 Plan and other specific plans

(3) (5)
Initial date of grant

03/18/2022

LTIP 2022 Plan and other specific plans

(3) (5)
Fair value of the share granted

57.61

LTIP 2022 Plan and other specific plans

(3) (5)
Shares yet to vest as of January 1, 2023 or shares granted in 2023

626,771

LTIP 2022 Plan and other specific plans

(3) (5)

Shares cancelled, lapsed or transferred

(1)

in 2023

(23,915)

LTIP 2022 Plan and other specific plans

(3) (5)

Shares vested in 2023

-

LTIP 2022 Plan and other specific plans

(3) (5)

Shares yet to vest at

December 31, 2023

602,856

LTIP 2022 Plan and other specific plans

(3) (5)

Vesting date

03/19/2025

LTIP 2022 Plan and other specific plans

(3) (5)
Remaining contract life (in years)

1.22

LTIP 2022 Président du Directoire Plan(6)

LTIP 2022 Président du Directoire Plan

(6)
Initial date of grant

03/18/2022

LTIP 2022 Président du Directoire Plan

(6)
Fair value of the share granted

56.49

LTIP 2022 Président du Directoire Plan

(6)
Shares yet to vest as of January 1, 2023 or shares granted in 2023

62,043

LTIP 2022 Président du Directoire Plan

(6)

Shares cancelled, lapsed or transferred

(1)

in 2023

-

LTIP 2022 Président du Directoire Plan

(6)

Shares vested in 2023

-

LTIP 2022 Président du Directoire Plan

(6)

Shares yet to vest at

December 31, 2023

62,043

LTIP 2022 Président du Directoire Plan

(6)

Vesting date

05/26/2025

LTIP 2022 Président du Directoire Plan

(6)
Remaining contract life (in years)

1.40

LTIP 2022 Membres du Directoire Plan

LTIP 2022 Membres du Directoire Plan

Initial date of grant

03/18/2022

LTIP 2022 Membres du Directoire Plan

Fair value of the share granted

57.64

LTIP 2022 Membres du Directoire Plan

Shares yet to vest as of January 1, 2023 or shares granted in 2023

78,004

LTIP 2022 Membres du Directoire Plan

Shares cancelled, lapsed or transferred

(1)

in 2023

(20,819)

LTIP 2022 Membres du Directoire Plan

Shares vested in 2023

-

LTIP 2022 Membres du Directoire Plan

Shares yet to vest at

December 31, 2023

57,185

LTIP 2022 Membres du Directoire Plan

Vesting date

03/19/2025

LTIP 2022 Membres du Directoire Plan

Remaining contract life (in years)

1.22

LTI Epsilon 2022 Plan

LTI Epsilon 2022 Plan

Initial date of grant

03/18/2022

LTI Epsilon 2022 Plan

Fair value of the share granted

57.64

LTI Epsilon 2022 Plan

Shares yet to vest as of January 1, 2023 or shares granted in 2023

440,844

LTI Epsilon 2022 Plan

Shares cancelled, lapsed or transferred

(1)

in 2023

(22,655)

LTI Epsilon 2022 Plan

Shares vested in 2023

(131,688)

LTI Epsilon 2022 Plan

Shares yet to vest at

December 31, 2023

286,501

LTI Epsilon 2022 Plan

Vesting date

03/31/2025

LTI Epsilon 2022 Plan

Remaining contract life (in years)

1.25

LTI Epsilon 2022 Plan (September)

LTI Epsilon 2022 Plan (September)

Initial date of grant

09/14/2022

LTI Epsilon 2022 Plan (September)

Fair value of the share granted

52.72

LTI Epsilon 2022 Plan (September)

Shares yet to vest as of January 1, 2023 or shares granted in 2023

70,882

LTI Epsilon 2022 Plan (September)

Shares cancelled, lapsed or transferred

(1)

in 2023

(4,852)

LTI Epsilon 2022 Plan (September)

Shares vested in 2023

(19,940)

LTI Epsilon 2022 Plan (September)

Shares yet to vest at

December 31, 2023

46,090

LTI Epsilon 2022 Plan (September)

Vesting date

09/30/2025

LTI Epsilon 2022 Plan (September)

Remaining contract life (in years)

1.75

Sapient 2022 Plan (4 years)

Sapient 2022 Plan

(4 years)
Initial date of grant

04/11/2022

Sapient 2022 Plan

(4 years)
Fair value of the share granted

55.24

Sapient 2022 Plan

(4 years)
Shares yet to vest as of January 1, 2023 or shares granted in 2023

239,025

Sapient 2022 Plan

(4 years)

Shares cancelled, lapsed or transferred

(1)

in 2023

(9,166)

Sapient 2022 Plan

(4 years)

Shares vested in 2023

(58,785)

Sapient 2022 Plan

(4 years)

Shares yet to vest at

December 31, 2023

171,074

Sapient 2022 Plan

(4 years)

Vesting date

04/13/2026

Sapient 2022 Plan

(4 years)
Remaining contract life (in years)

2.28

Sapient 2022 Plan (3 years)

Sapient 2022 Plan (3 years)

Initial date of grant

04/11/2022

Sapient 2022 Plan (3 years)

Fair value of the share granted

55.24

Sapient 2022 Plan (3 years)

Shares yet to vest as of January 1, 2023 or shares granted in 2023

358,542

Sapient 2022 Plan (3 years)

Shares cancelled, lapsed or transferred

(1)

in 2023

(16,492)

Sapient 2022 Plan (3 years)

Shares vested in 2023

-

Sapient 2022 Plan (3 years)

Shares yet to vest at

December 31, 2023

342,050

Sapient 2022 Plan (3 years)

Vesting date

04/11/2025

Sapient 2022 Plan (3 years)

Remaining contract life (in years)

1.28

LTIP 2023 Plan

LTIP 2023 Plan

Initial date of grant

03/16/2023

LTIP 2023 Plan

Fair value of the share granted

63.01

LTIP 2023 Plan

Shares yet to vest as of January 1, 2023 or shares granted in 2023

756,482

LTIP 2023 Plan

Shares cancelled, lapsed or transferred

(1)

in 2023

(4,513)

LTIP 2023 Plan

Shares vested in 2023

-

LTIP 2023 Plan

Shares yet to vest at

December 31, 2023

751,969

LTIP 2023 Plan

Vesting date

03/17/2026

LTIP 2023 Plan

Remaining contract life (in years)

2.21

LTIP 2023 Membres du Directoire Plan(7)

LTIP 2023 Membres du Directoire Plan

(7)
Initial date of grant

03/16/2023

LTIP 2023 Membres du Directoire Plan

(7)
Fair value of the share granted

62.81

LTIP 2023 Membres du Directoire Plan

(7)
Shares yet to vest as of January 1, 2023 or shares granted in 2023

36,694

LTIP 2023 Membres du Directoire Plan

(7)

Shares cancelled, lapsed or transferred

(1)

in 2023

(20,060)

LTIP 2023 Membres du Directoire Plan

(7)

Shares vested in 2023

-

LTIP 2023 Membres du Directoire Plan

(7)

Shares yet to vest at

December 31, 2023

16,634

LTIP 2023 Membres du Directoire Plan

(7)

Vesting date

06/01/2026

LTIP 2023 Membres du Directoire Plan

(7)
Remaining contract life (in years)

2.42

LTIP 2023 Président du Directoire Plan(8)

LTIP 2023 Président du Directoire Plan

(8)
Initial date of grant

03/16/2023

LTIP 2023 Président du Directoire Plan

(8)
Fair value of the share granted

60.31

LTIP 2023 Président du Directoire Plan

(8)
Shares yet to vest as of January 1, 2023 or shares granted in 2023

57,005

LTIP 2023 Président du Directoire Plan

(8)

Shares cancelled, lapsed or transferred

(1)

in 2023

-

LTIP 2023 Président du Directoire Plan

(8)

Shares vested in 2023

-

LTIP 2023 Président du Directoire Plan

(8)

Shares yet to vest at

December 31, 2023

57,005

LTIP 2023 Président du Directoire Plan

(8)

Vesting date

06/01/2026

LTIP 2023 Président du Directoire Plan

(8)
Remaining contract life (in years)

2.42

Retention contract Chairman of the Management Board

Retention contract Chairman of the Management Board

Initial date of grant

05/31/2023

Retention contract Chairman of the Management Board

Fair value of the share granted

54.14

Retention contract Chairman of the Management Board

Shares yet to vest as of January 1, 2023 or shares granted in 2023

167,000

Retention contract Chairman of the Management Board

Shares cancelled, lapsed or transferred

(1)

in 2023

-

Retention contract Chairman of the Management Board

Shares vested in 2023

-

Retention contract Chairman of the Management Board

Shares yet to vest at

December 31, 2023

167,000

Retention contract Chairman of the Management Board

Vesting date

01/03/2028

Retention contract Chairman of the Management Board

Remaining contract life (in years)

4.01

LTI Epsilon Plan March 2023

LTI Epsilon Plan March 2023

Initial date of grant

03/16/2023

LTI Epsilon Plan March 2023

Fair value of the share granted

65.84

LTI Epsilon Plan March 2023

Shares yet to vest as of January 1, 2023 or shares granted in 2023

389,852

LTI Epsilon Plan March 2023

Shares cancelled, lapsed or transferred

(1)

in 2023

(17,573)

LTI Epsilon Plan March 2023

Shares vested in 2023

-

LTI Epsilon Plan March 2023

Shares yet to vest at

December 31, 2023

372,279

LTI Epsilon Plan March 2023

Vesting date

03/31/2026

LTI Epsilon Plan March 2023

Remaining contract life (in years)

2.25

LTI Epsilon Plan (September) 2023

LTI Epsilon Plan (September) 2023

Initial date of grant

09/12/2023

LTI Epsilon Plan (September) 2023

Fair value of the share granted

67.74

LTI Epsilon Plan (September) 2023

Shares yet to vest as of January 1, 2023 or shares granted in 2023

32,944

LTI Epsilon Plan (September) 2023

Shares cancelled, lapsed or transferred

(1)

in 2023

(497)

LTI Epsilon Plan (September) 2023

Shares vested in 2023

-

LTI Epsilon Plan (September) 2023

Shares yet to vest at

December 31, 2023

32,447

LTI Epsilon Plan (September) 2023

Vesting date

09/30/2026

LTI Epsilon Plan (September) 2023

Remaining contract life (in years)

2.75

Sapient 2023 Plan (4 years) (9)

Sapient 2023 Plan

(4 years) (9)
Initial date of grant

04/17/2023

Sapient 2023 Plan

(4 years) (9)
Fair value of the share granted

65.68

Sapient 2023 Plan

(4 years) (9)
Shares yet to vest as of January 1, 2023 or shares granted in 2023

283,609

Sapient 2023 Plan

(4 years) (9)

Shares cancelled, lapsed or transferred

(1)

in 2023

(4,600)

Sapient 2023 Plan

(4 years) (9)

Shares vested in 2023

-

Sapient 2023 Plan

(4 years) (9)

Shares yet to vest at

December 31, 2023

279,009

Sapient 2023 Plan

(4 years) (9)

Vesting date

06/14/2027

Sapient 2023 Plan

(4 years) (9)
Remaining contract life (in years)

3.45

Sapient 2023 Plan (3 years) (9) 

Sapient 2023 Plan (3 years)

(9)

 

Initial date of grant

04/17/2023

Sapient 2023 Plan (3 years)

(9)

 

Fair value of the share granted

64.14

Sapient 2023 Plan (3 years)

(9)

 

Shares yet to vest as of January 1, 2023 or shares granted in 2023

425,437

Sapient 2023 Plan (3 years)

(9)

 

Shares cancelled, lapsed or transferred

(1)

in 2023

(6,900)

Sapient 2023 Plan (3 years)

(9)

 

Shares vested in 2023

-

Sapient 2023 Plan (3 years)

(9)

 

Shares yet to vest at

December 31, 2023

418,537

Sapient 2023 Plan (3 years)

(9)

 

Vesting date

06/14/2026

Sapient 2023 Plan (3 years)

(9)

 

Remaining contract life (in years)

2.45

Total free share plans

Total free share plans

Initial date of grantunspecified

Total free share plans

Fair value of the share grantedunspecified

Total free share plans

Shares yet to vest as of January 1, 2023 or shares granted in 20236,488,644

Total free share plans

Shares cancelled, lapsed or transferred

(1)

in 2023

(349,324)

Total free share plans

Shares vested in 2023

(987,963)

Total free share plans

Shares yet to vest at

December 31, 2023
5,151,357

Total free share plans

Vesting date

unspecified

Total free share plans

Remaining contract life (in years)unspecified

The vesting of free shares under the above plans is subject to a presence condition throughout the vesting period.

Vesting is also subject to non‑market performance conditions for all plans, as well as a market condition only for the LTIP 2022 Président du Directoire and LTIP 2023 Président du Directoire plans.