Universal Registration Document 2025

Note 11 Loan issuance fees

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

Note 11 Loan issuance fees

Note 11 Loan issuance fees

This line item includes bond issuance costs and the arrangement of the syndicated and other credit lines, for the portion still to be amortized over the remaining life of the bonds and credit lines.

Transaction costs as of December 31, 2025 were composed of:

Loan issuance fees
(in thousands of euros) December 31, 2025 December 31, 2024
Bond issuance costs

Bond issuance costs

December 31, 2025

5,832

Bond issuance costs

December 31, 2024

Costs of arranging credit lines

Costs of arranging credit lines

December 31, 2025

3,327

Costs of arranging credit lines

December 31, 2024

4,274

Total

Total

December 31, 2025

9,159

Total

December 31, 2024

4,274

Note 12 Bond redemption premiums

The amounts on this line item represent the amounts still to be amortized over the remaining life of the bonds.

As of December 31st, 2025, the issuance premiums are as follows:

Bond redemption premiums
(in thousands of euros) December 31, 2025 December 31, 2024
Eurobond 2029

Eurobond 2029

December 31, 2025

817

Eurobond 2029

December 31, 2024

Eurobond 2032

Eurobond 2032

December 31, 2025

428

Eurobond 2032

December 31, 2024

Total

Total

December 31, 2025

1,245

Total

December 31, 2024

Note 13 Average headcount

The Company had no employees as of December 31, 2025.