To the Annual General Meeting of Publicis Groupe SA,
In compliance with the engagement entrusted to us by your Annual General Meeting, we have audited the accompanying financial statements of Publicis Groupe SA for the year ended December 31, 2025.
In our opinion, the financial statements give a true and fair view of the assets and liabilities and of the financial position of the Company as at December 31, 2025 and of the results of its operations for the year then ended in accordance with French accounting principles.
The audit opinion expressed above is consistent with our report to the Audit and Financial Risks Committee.
We conducted our audit in accordance with professional standards applicable in France. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Our responsibilities under those standards are further described in the Statutory Auditors’ Responsibilities for the Audit of the Financial Statements section of our report.
We conducted our audit engagement in compliance with independence requirements of the French Commercial Code (Code de commerce) and the French Code of Ethics (Code de déontologie) for statutory auditors, for the period from January 1st, 2025 to the date of our report and specifically we did not provide any prohibited non-audit services referred to in Article 5(1) of Regulation (EU) No 537/2014.
Without qualifying our opinion expressed above, we draw your attention to the Section “Change in accounting method” of the Note 2 “Accounting policies and methods” in the notes to the financial statements, which sets out the impact of the change in accounting methods relating to the first-time application of ANC Regulation No. 2022-06.
