Universal Registration Document 2024

Note 14 Property, plant and equipment

(in millions of euros)	Land and buildings	Fixtures and fittings	IT equipment	Other	Total
Gross values at December 31, 2022	Gross values at December 31, 2022 Land and buildings 167	Gross values at December 31, 2022 Fixtures and fittings 721	Gross values at December 31, 2022 IT equipment 447	Gross values at December 31, 2022 Other 517	Gross values at December 31, 2022 Total 1,852
Acquisitions	Acquisitions Land and buildings -	Acquisitions Fixtures and fittings 44	Acquisitions IT equipment 27	Acquisitions Other 65	Acquisitions Total 136
Decreases	Decreases Land and buildings -	Decreases Fixtures and fittings (72)	Decreases IT equipment (37)	Decreases Other (47)	Decreases Total (156)
Change in scope	Change in scope Land and buildings -	Change in scope Fixtures and fittings -	Change in scope IT equipment 1	Change in scope Other -	Change in scope Total 1
Foreign exchange and others	Foreign exchange and others Land and buildings 2	Foreign exchange and others Fixtures and fittings (11)	Foreign exchange and others IT equipment (9)	Foreign exchange and others Other (15)	Foreign exchange and others Total (33)
Gross values at December 31, 2023	Gross values at December 31, 2023 Land and buildings 169	Gross values at December 31, 2023 Fixtures and fittings 682	Gross values at December 31, 2023 IT equipment 429	Gross values at December 31, 2023 Other 520	Gross values at December 31, 2023 Total 1,800
Acquisitions ⁽²⁾	Acquisitions ⁽²⁾ Land and buildings -	Acquisitions ⁽²⁾ Fixtures and fittings 51	Acquisitions ⁽²⁾ IT equipment 30	Acquisitions ⁽²⁾ Other 61	Acquisitions ⁽²⁾ Total 142
Decreases	Decreases Land and buildings (3)	Decreases Fixtures and fittings (25)	Decreases IT equipment (50)	Decreases Other (50)	Decreases Total (128)
Change in scope	Change in scope Land and buildings -	Change in scope Fixtures and fittings -	Change in scope IT equipment 4	Change in scope Other 1	Change in scope Total 5
Foreign exchange and others	Foreign exchange and others Land and buildings -	Foreign exchange and others Fixtures and fittings 5	Foreign exchange and others IT equipment 12	Foreign exchange and others Other 44	Foreign exchange and others Total 61
Gross values at December 31, 2024	Gross values at December 31, 2024 Land and buildings 166	Gross values at December 31, 2024 Fixtures and fittings 713	Gross values at December 31, 2024 IT equipment 425	Gross values at December 31, 2024 Other 576	Gross values at December 31, 2024 Total 1,880
Accumulated amortization at December 31, 2022	Accumulated amortization at December 31, 2022 Land and buildings (19)	Accumulated amortization at December 31, 2022 Fixtures and fittings (462)	Accumulated amortization at December 31, 2022 IT equipment (377)	Accumulated amortization at December 31, 2022 Other (383)	Accumulated amortization at December 31, 2022 Total (1,242)
Depreciation	Depreciation Land and buildings (1)	Depreciation Fixtures and fittings (48)	Depreciation IT equipment (31)	Depreciation Other (50)	Depreciation Total (130)
Impairment loss ⁽¹⁾	Impairment loss ⁽¹⁾ Land and buildings -	Impairment loss ⁽¹⁾ Fixtures and fittings (9)	Impairment loss ⁽¹⁾ IT equipment -	Impairment loss ⁽¹⁾ Other -	Impairment loss ⁽¹⁾ Total (9)
Decreases	Decreases Land and buildings -	Decreases Fixtures and fittings 72	Decreases IT equipment 37	Decreases Other 47	Decreases Total 156
Foreign exchange and others	Foreign exchange and others Land and buildings (2)	Foreign exchange and others Fixtures and fittings 5	Foreign exchange and others IT equipment 8	Foreign exchange and others Other 9	Foreign exchange and others Total 21
Accumulated amortization at December 31, 2023	Accumulated amortization at December 31, 2023 Land and buildings (22)	Accumulated amortization at December 31, 2023 Fixtures and fittings (442)	Accumulated amortization at December 31, 2023 IT equipment (363)	Accumulated amortization at December 31, 2023 Other (377)	Accumulated amortization at December 31, 2023 Total (1,204)
Depreciation	Depreciation Land and buildings (1)	Depreciation Fixtures and fittings (48)	Depreciation IT equipment (32)	Depreciation Other (51)	Depreciation Total (132)
Impairment loss ⁽¹⁾	Impairment loss ⁽¹⁾ Land and buildings -	Impairment loss ⁽¹⁾ Fixtures and fittings (10)	Impairment loss ⁽¹⁾ IT equipment -	Impairment loss ⁽¹⁾ Other -	Impairment loss ⁽¹⁾ Total (10)
Decreases	Decreases Land and buildings 3	Decreases Fixtures and fittings 23	Decreases IT equipment 50	Decreases Other 48	Decreases Total 124
Change in scope	Change in scope Land and buildings -	Change in scope Fixtures and fittings -	Change in scope IT equipment (2)	Change in scope Other (1)	Change in scope Total (3)
Foreign exchange and others	Foreign exchange and others Land and buildings -	Foreign exchange and others Fixtures and fittings (18)	Foreign exchange and others IT equipment (14)	Foreign exchange and others Other (15)	Foreign exchange and others Total (47)
Accumulated amortization at December 31, 2024	Accumulated amortization at December 31, 2024 Land and buildings (20)	Accumulated amortization at December 31, 2024 Fixtures and fittings (495)	Accumulated amortization at December 31, 2024 IT equipment (361)	Accumulated amortization at December 31, 2024 Other (396)	Accumulated amortization at December 31, 2024 Total (1,272)
Net value at December 31, 2024	Net value at December 31, 2024 Land and buildings 146	Net value at December 31, 2024 Fixtures and fittings 218	Net value at December 31, 2024 IT equipment 64	Net value at December 31, 2024 Other 180	Net value at December 31, 2024 Total 608

Land and buildings

As of December 31, 2024, the net amount of the property assets directly owned by Publicis shown on the balance sheet is euro 146 million.

The Groupe’s main property asset is its corporate headquarters located at 133, avenue des Champs-Élysées, in Paris, France. This seven-story building includes around 12,000 sq.m. of office space, occupied by Groupe companies, and 1,500 sq.m. of commercial space, occupied by Publicisdrugstore, and two public movie theaters.

Fixtures and fittings

The euro 10 million impairment loss in 2024 corresponds to fittings for leased properties (see Note 7). In 2023, this impairment amounted to euro 9 million.

Other property, plant and equipment

The Groupe owns a considerable array of IT equipment used for the creation and production of advertising, the management of media buying and administrative work.