Universal Registration Document 2025

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

Note 15 Provisions

/ Dividends approved and submitted to vote

Dividends approved and submitted to vote
	Per share (in euros)	Total (in millions of euros)
Dividends paid in 2025 (for the 2024 financial year)	Dividends paid in 2025 (for the 2024 financial year)Per share (in euros) 3.60	Dividends paid in 2025 (for the 2024 financial year) Total (in millions of euros) 903 ⁽¹⁾
Dividends proposed to the General Shareholders’ Meeting (for the 2025 financial year)	Dividends proposed to the General Shareholders’ Meeting (for the 2025 financial year)Per share (in euros) 3.75	Dividends proposed to the General Shareholders’ Meeting (for the 2025 financial year) Total (in millions of euros) 954 ⁽²⁾

Note 15 Provisions

Note 15 Provisions
(in thousands of euros)	Montant au Amount at December 31, 2024	Increase 2025	2025 reversal (used provision)	2025 reversal (unused provision)	Amount at December 31, 2025
Provisions for risks	Provisions for risks Montant au Amount at December 31, 2024 1,758	Provisions for risks Increase 2025 -	Provisions for risks 2025 reversal (used provision) -	Provisions for risks 2025 reversal (unused provision) -	Provisions for risks Amount at December 31, 2025 1,758
Total	Total Montant au Amount at December 31, 2024 1,758	Total Increase 2025 -	Total 2025 reversal (used provision) -	Total 2025 reversal (unused provision) -	Total Amount at December 31, 2025 1,758

Note 16 Bonds

Note 16 Emprunts obligataires
Category of bond (in thousands of euros)	Number of securities	December 31, 2025	December 31, 2024
Eurobond 2029 - 2,875 %	Eurobond 2029 - 2,875 % Number of securities 6,000	Eurobond 2029 - 2,875 % December 31, 2025 600,000	Eurobond 2029 - 2,875 % December 31, 2024-
Eurobond 2032 - 3,375 %	Eurobond 2032 - 3,375 % Number of securities 6,500	Eurobond 2032 - 3,375 % December 31, 2025 650,000	Eurobond 2032 - 3,375 % December 31, 2024-
Total excluding accrued interests	Total excluding accrued interests Number of securities -	Total excluding accrued interests December 31, 2025 1,250,000	Total excluding accrued interests December 31, 2024-
Accrued interests	Accrued interests Number of securities -	Accrued interests December 31, 2025 21,795	Accrued interests December 31, 2024-
Balance sheet total	Balance sheet total Number of securities -	Balance sheet total December 31, 2025 1,271,795	Balance sheet total December 31, 2024-

In the first half of 2025, Publicis Groupe SA implemented a Euro Medium Term Note (EMTN) program and carried out a bond issuance: A euro 1,500 million Euro Medium Term Note program was launched on May 16 2025. Under this program, a euro 1,250 million bond was issued on June 4, 2025 in two tranches:

euro 600 million maturing in June 2029 at 2.875% annual interest;
euro 650 million maturing in June 2032 at 3.375% annual interest.

Issuance costs associated with this bond offering amounted to euro 6 million (cf. note 11 of this appendix).