Universal Registration Document 2024

Glossary

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

Delivery 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, LTIP 2023 Président du Directoire and LTIP 2024 Président du Directoire plans.

Movements in Publicis Groupe free share plans over the last two financial years
  2024 2023
Shares yet to vest as of January 1 Shares yet to vest as of January 120245,151,357 Shares yet to vest as of January 1

2023

4,339,621
Shares granted under plans implemented during the year

Shares granted under plans implemented during the year

2024

1,513,707

Shares granted under plans implemented during the year

2023

2,149,023

Deliveries, vesting of shares during the year

Deliveries, vesting of shares during the year

2024(1,673,636)

Deliveries, vesting of shares during the year

2023

(987,963)

Shares granted and that have become lapsed

Shares granted and that have become lapsed

2024

(790,244)

Shares granted and that have become lapsed

2023

(349,324)

Shares yet to vest as of December 31 Shares yet to vest as of December 3120244,201,184 Shares yet to vest as of December 31

2023

5,151,357
Effect of share subscription or stock option plans and free share plans on profit (loss)

The total impact of these plans on the 2024 income statement was euro 91 million (excluding taxes and social security charges), compared to euro 85 million in 2023 (see Note 5).

With regard to the free share plans granted subject to (non-market) performance conditions, and for which performance has not yet been definitively measured as of December 31, 2024, the probability of meeting the targets set in respect of the calculation of the 2024 expense has been estimated as follows:

  • for performance plans measured over a one-year period, in respect of 2024 performance: 100%, except for the Publicis Sapient LTI 2024 plan whose performance was assessed at 75%, and the March Epsilon LTI 2024 and September Epsilon 2024 plans whose performance was assessed at 50%;
  • for performance plans measured over three years, regarding the performance of the three-year period and concerning plans implemented for the Chairman and members of the Management Board (LTIP 2022 Membres du Directoire, LTIP 2022 Président du Directoire, LTIP 2023 Membres du Directoire, LTIP 2023 Président du Directoire, LTIP 2024 Membres du Directoire, LTIP 2024 Président du Directoire plans): 100%.