Publicis Groupe SA (the “Company”) is a French limited liability Company (société anonyme) with a Board of Directors, governed by Articles L. 225-17 to L. 225-56 of the French Commercial Code. The headquarters is located at 133, avenue des Champs-Élysées, 75008 Paris, France.
The Company’s consolidated financial statements include the Company and its subsidiaries (collectively referred to as “the Groupe”). The Groupe operates across the entire marketing and communications value chain, from strategic consulting to execution. The Groupe’s strategy is to be its clients’ preferred partner thanks to an integrated approach enabling them to increase their market share and accelerate their development in a new era of commerce.
Pursuant to Regulation (EC) 1606/2002 of July 19, 2002, the Groupe’s 2025 consolidated financial statements were prepared in accordance with the IAS/IFRS international accounting standards approved by the European Union as of the closing date and that were mandatory at that date.
The 2025 consolidated financial statements and the accompanying notes were approved by the Board of Directors at its February 2, 2026 meeting. They will be submitted for approval by the shareholders at the General Shareholders’ Meeting on May 27, 2026.
The accounting principles applied to prepare the annual consolidated financial statements for the financial year ended December 31, 2025 comply with the IFRS standards and IFRIC interpretations as adopted by the European Union as of December 31, 2025.
For the periods presented, the standards and interpretations adopted by the European Union are aligned with those published by the International Accounting Standards Board (IASB), except for texts currently being endorsed, which have no impact on the Groupe’s financial statements. Thus, the Groupe’s financial statements comply with both IFRS standards adopted by the European Union and those endorsed by the IASB.
The Groupe’s application of the new standards, amendments and interpretations adopted by the European Union during financial year 2025 or whose application is mandatory no later than December 31, 2025 has no material impact on the Groupe’s financial statements and relates to the amendments to IAS 21 – Lack of Convertibility.
The following new standards, amendments to standards and interpretations have been published and are not mandatory as of December 31, 2025. The Groupe does not apply them in advance:
The Groupe does not expect the adoption of the aforementioned IFRS standards to have a major impact on the future-period financial statements, except for IFRS 18, which will affect the presentation of the financial statements. Regarding this new standard, the Groupe’s analysis is currently underway.
