Universal Registration Document 2025

Note 4 Other income

7.3 Notes to the financial statements of Publicis Groupe SA, parent company

Note 4 Other income

Note 4 Other income

Other income mainly include re-invoicing of Groupe companies for the allocation of free Publicis Groupe shares to certain key Groupe managers as part of free share plans.

Note 5 Personnel costs

In 2025, personnel expenses include the compensation of the Chair and Chief Executive Officer and related expenses. They also include euro 125,788 thousand of costs associated with free share plans, the delivery of which in the form of existing shares entails an expense in the income statement. In 2024, these costs amounted to euro 113,423 thousand.

Note 6 Financial income and expenses

Note 6 Financial income and expenses
(in thousands of euros) 2025 2024
Dividends

Dividends

2025

1,105,812

Dividends

2024

2,003,180

Other income from investments

Other income from investments

2025

788

Other income from investments

2024

90

Investment income Investment income

2025

1,106,600
Investment income

2024

2,003,270
Other financial income

Other financial income

2025

2,641

Other financial income

2024

3,668

Foreign exchange gains

Foreign exchange gains

2025

604

Foreign exchange gains

2024

1,032

Interest and other financial income Interest and other financial income

2025

3,245
Interest and other financial income

2024

4,700
Reversal of impairment for marketable securities

Reversal of impairment for marketable securities

2025

26

Reversal of impairment for marketable securities

2024

Reversal of financial provisions

Reversal of financial provisions

2025

Reversal of financial provisions

2024

Reversal of financial provisions Reversal of financial provisions

2025

26
Reversal of financial provisions

2024

Total financial income Total financial income

2025

1,109,871
Total financial income

2024

2,007,970
Bond-related interests

Bond-related interests

2025

(21,795)

Bond-related interests

2024

(9,324)

Other financial interests

Other financial interests

2025

(56,045)

Other financial interests

2024

(117,796)

Foreign exchange losses

Foreign exchange losses

2025

(828)

Foreign exchange losses

2024

(578)

Interest and other financial expenses Interest and other financial expenses

2025

(78,668)
Interest and other financial expenses

2024

(127,698)
Bond-related amortization

Bond-related amortization

2025

(1,705)

Bond-related amortization

2024

(1,477)

Increase in provisions for foreign exchange losses

Increase in provisions for foreign exchange losses

2025

Increase in provisions for foreign exchange losses

2024

Increase in provisions for impairment of marketable securities

Increase in provisions for impairment of marketable securities

2025

Increase in provisions for impairment of marketable securities

2024

(26)

Increase in other financial provisions

Increase in other financial provisions

2025

Increase in other financial provisions

2024

(1)

Amortization and increases in provisions Amortization and increases in provisions

2025

(1,705)
Amortization and increases in provisions

2024

(1,504)
Total financial expenses Total financial expenses

2025

(80,373)
Total financial expenses

2024

(129,202)
Net financial income

Net financial income

2025

1,029,498

Net financial income

2024

1,878,768