Universal Registration Document 2024

Glossary

/ Headline earnings per share (basic and diluted)
(in millions of euros, except for share data)   2024 2023
Net income used to calculate headline earnings per share(1) Net income used to calculate headline earnings per share(1)

 

 
Net income used to calculate headline earnings per share(1)

2024

 
Net income used to calculate headline earnings per share(1)

2023

 
Net income attributable to holders of the Company Net income attributable to holders of the Company

 

 
Net income attributable to holders of the Company

2024

1,660
Net income attributable to holders of the Company

2023

1,312
Items excluded: Items excluded:

 

 

Items excluded:

2024

 

Items excluded:

2023

 

Amortization of intangibles from acquisitions, net of tax Amortization of intangibles from acquisitions, net of tax

 

 

Amortization of intangibles from acquisitions, net of tax

2024

174

Amortization of intangibles from acquisitions, net of tax

2023

199

Impairment loss(2), net of tax Impairment loss(2), net of tax

 

 

Impairment loss(2), net of tax

2024

66

Impairment loss(2), net of tax

2023

115

Main capital gains and losses on disposal of assets and fair value adjustment of financial assets, net of tax Main capital gains and losses on disposal of assets and fair value adjustment of financial assets, net of tax

 

 

Main capital gains and losses on disposal of assets and fair value adjustment of financial assets, net of tax

2024

(14)

Main capital gains and losses on disposal of assets and fair value adjustment of financial assets, net of tax

2023

1

Revaluation of earn-out payments Revaluation of earn-out payments

 

 

Revaluation of earn-out payments

2024

(35)

Revaluation of earn-out payments

2023

(12)

Rosetta / Publicis Health, LLC settlement (see Note 8 and Note 22) Rosetta / Publicis Health, LLC settlement (see Note 8 and Note 22)

 

 

Rosetta / Publicis Health, LLC settlement (see Note 8 and Note 22)

2024

-

Rosetta / Publicis Health, LLC settlement (see Note 8 and Note 22)

2023

152

Headline net income attributable to holders of the Company Headline net income attributable to holders of the Company

 

E
Headline net income attributable to holders of the Company

2024

1,851
Headline net income attributable to holders of the Company

2023

1,767
Impact of dilutive instruments: Impact of dilutive instruments:

 

 

Impact of dilutive instruments:

2024

 

Impact of dilutive instruments:

2023

 

Savings in financial expenses related to the conversion of debt instruments, net of tax Savings in financial expenses related to the conversion of debt instruments, net of tax

 

 

Savings in financial expenses related to the conversion of debt instruments, net of tax

2024

-

Savings in financial expenses related to the conversion of debt instruments, net of tax

2023

-

Headline net income attributable to holders of the Company - diluted Headline net income attributable to holders of the Company - diluted

 

F
Headline net income attributable to holders of the Company - diluted

2024

1,851
Headline net income attributable to holders of the Company - diluted

2023

1,767
Number of shares used to calculate earnings per share Number of shares used to calculate earnings per share

 

 

Number of shares used to calculate earnings per share

2024

 

Number of shares used to calculate earnings per share

2023

 

Number of shares at January 1

Number of shares at January 1

 

 

Number of shares at January 1

2024

254,311,860

Number of shares at January 1

2023

254,311,860

Shares created over the year

Shares created over the year

 

 

Shares created over the year

2024

-

Shares created over the year

2023

-

Treasury shares to be deducted (average for the year)

Treasury shares to be deducted (average for the year)

 

 

Treasury shares to be deducted (average for the year)

2024

(3,634,398)

Treasury shares to be deducted (average for the year)

2023

(3,605,375)

Average number of shares used for the calculation Average number of shares used for the calculation

 

C
Average number of shares used for the calculation

2024

250,677,462
Average number of shares used for the calculation

2023

250,706,485
Impact of dilutive instruments: Impact of dilutive instruments:

 

 

Impact of dilutive instruments:

2024

 

Impact of dilutive instruments:

2023

 

Free shares and dilutive stock options Free shares and dilutive stock options

 

 

Free shares and dilutive stock options

2024

2,888,336

Free shares and dilutive stock options

2023

3,292,878

Number of diluted shares (in euros) Number of diluted shares

(in euros)

 

D
Number of diluted shares

(in euros)

2024

253,565,798
Number of diluted shares

(in euros)

2023

253,999,363
Headline earnings per share(1)

Headline earnings per

share(1)

 

E/C

Headline earnings per

share(1)

2024

7.38

Headline earnings per

share(1)

2023

7.05

Headline earnings per share – diluted(1)

Headline earnings per

share – diluted(1)

 

F/D

Headline earnings per

share – diluted(1)

2024

7.30

Headline earnings per

share – diluted(1)

2023

6.96